D. RAJU, J.

The above references have been made under Section 130 (1) of Customs Act, 1961, at the instance of the respective applicants-Collector of Customs, Custom House, Madras, referring the following question of law for our consideration and decision :

"Whether in the facts of circumstances of the case, the cancellation of the Out of Customs charge Order given under Section 47 of the Customs Act, 1962 can be considered to be not a valid one as held by the Department" *

2.So far as R.C. 13 of 1985 is concerned, the applicants appear to have imported 1000 MT of Nickel by the vessel M.V. John which arrived at Madras Port in December, 1979. There appeared to be some disputes in respect of the goods under Open General Licence and the Deputy Collector of Customs who confiscated the goods in adjudication proceedings appears to have allowed clearance on the payment of a fine of Rs. 25, 000/-. The applicants paid the fine and duty levied on the entire consignment on 7-10-1980. After the payment of duty, the applicants obtained "Out of Charge" order on the Bill of Entry from the Proper Officer viz., Deputy Office Superintendent, Accounts Department, under Section 47 of the Cu