Judgment :- VENKATASWAMI, J. This application under Section 130(3) of the Customs Act, 1962 is for a direction to the Customs, Excise and Gold (Control) Appellate Tribunal to state the case and refer the questions of law arising out of the order of the Tribunal. After going through the orders of the Authorities below including the Tribunal and after hearing the Counsel on both sides, we are satisfied that arising out of the order of the Tribunal, the following question of law does arise : "Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the goods seized are" * contraband goods to the knowledge of the appellants' merely on the basis of misdeclaration of the value of the consignment when the goods were transported within India from Madras to Calcutta, particularly, when the Tribunal itself has noticed the fact that the seized goods are not notified goods or banned items?' The Tribunal is directed to state the case and refer the above question of law for consideration of this Court.