2000 (3) TMI 368

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..... Order per : Archana Wadhwa, Member (J)]. The Revenue has filed the present reference applications with the request to refer the following question of law arising out of the Tribunal s Order No. A-635-636/Cal/99, dated 24-6-1999 to the Hon'ble High Court : (i) Whether 56,000 pcs. of watch movements can be treated as bona fide baggage? (ii) Whether the watch movements under seizur .....

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..... nts were travelling was meant for Bhutan and it was only on account of bad weather that the flight had to land in Calcutta. It was in these circumstances that the Tribunal had observed that the respondents were still in the flight in Paro and goods were merely in transit and the confiscation of the items under provisions of the Customs Act, 1962 was not justified. Accordingly the Tribunal has .....

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