Sri. C. Kochunni Nair, Additional Central Government Standing Counsel took notice on behalf of respondents 1 to 3. The learned Government Pleader took notice on behalf of the 4th respondent.

2. Exts. P2.P3 and P5 are under challenge. Ext.P2 is an order of the first respondent, passed under S.111(d), 112(b)(1) and 119 of the Customs Act, 1962, for short, The Act, confiscating 82 bundles of smuggled goods, 58 bags of rice and imposing a penalty of Rs.1 lakh on the petitioner firm, a penalty of Rs. 1,00,000/- on Sri. K. A Ahmed and a penalty of Rs.1 lakh on Sri. K.P. Hussain.

3. Ext.P3 is the order of the Customs Appellate Tribunal dismissing the appeal (Appeal No. Cd (T) (MS) 146/80 thereby confirming Ext.P2. The petitioner then moved the Appellate Tribunal to -get the questions of law arising out of the appellate order, referred to the High Court, under S.130(1), this application was rejected. The petitioner thereupon moved this court under sub-section 3 of S.130 for an order directing the Appellate Tribunal to state the case and to refer the questions to the High Court. A Division Bench of this court by Ext.P4judgment dismissed the said application. The petition thereafte