RAJU, J.

This is reference made to this Court by the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras, at the instance and on an application from the Collector of Central Excise and Customs, Madurai, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as the Act) for the determination of the following question of law :-

"Whether in the facts and circumstances of the case, the" addendum order' dated 23-9-1983 passed by the Adjudicating Authority can be considered to be one within the scope of Section 154 of the Customs Act, 1962'.

2.The relevant facts necessary to appreciate the question of law referred to the determination of this Court are that on 12-6-1981 the Customs Authorities have apprehended some of the persons found involved in smuggling activities and as a sequel thereof, search of the house of the respondent herein was also made resulting in the seizure of goods of foreign origin valued in all Rs. 1, 31, 587.50 in the shape of following items of goods :-

1. SANYO Radio Cassette Tape Recorders M 6400 H (made in Japan) ... 36 Nos.

2. MECCA Car Stereo Cassette Tape Players ... 20 Nos.

3. OCEAN Stereo Car Cassett