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"1. I hold that the seized 16 Chopard brand watches, 63 Ulysse Nardin brand watches, 33 Rolex brand watches, 18 Guess brand watches, 258 Counterfeit of Tissot brand watches, 17 Counterfeit of Rado brand watches, 28 Counterfeit of Armani brand watches, 305 Counterfeit of Calvin Klein brand watches, 48 Counterfeit of

2 C/87807/2019 Michael Kors brand watches, 39 Counterfeit of Swarovski watches, 163 Counterfeit of Longines brand watches, 5543 smart watches, 8 V8 Stick Kit (Smok), 8 V8 Stick Kit (Alien) and 4370 mobile back covers are smuggled goods under Section 2(39) and section 2(33) of the Customs Act, 1962;

2. I hold that 16 Chopard brand watches, 63 Ulysse Nardin brand watches, 33 Rolex brand watches, 18 Guess brand watches are liable to confiscation under Section 111(f), (h), (i), (j) and (m) of the Customs Act, 1962;

3. I hold that the seized 258 Counterfeit of Tissot brand watches, 17 Counterfeit of Rado brand watches, 28 Counterfeit of Armani brand watches, 305 Counterfeit of Calvin Klein brand watches, 48 Counterfeit of Michael Kors brand watches, 39 Counterfeit of Swarovski watches, 163 Counterfeit of Longines brand watches are liable for absolute confiscation under Section 111(d), (f), (h),

6. I do not extend any option in terms of Section 125(1) of the Customs Act, 1962 in respect of the seized 258 Counterfeit of Tissot brand watches, 17 Counterfeit of Rado brand watches, 28 Counterfeit of Armani brand watches, 305 Counterfeit of Calvin Klein brand watches, 48 Counterfeit of Michael Kors brand watches, 39 Counterfeit of Swarovski watches, 163 Counterfeit of Longines brand watches and direct their disposal in 3 C/87807/2019 accordance with Rule 11 of the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007

S  Description            CTSH        No        Assessable Custom
No                                              Value      Duty
                                                           Payable

1     Chopard      Brand 91011100          16   11318208        4762702
      Watches

2     Ulysse      Nardin 91011100          63   15966720        6718796
      brand watches

3     Rolex        brand 91011100          33   22367400        9412202
      watches

4     Guess        brand 91011100          18       78480          33024
      watches
                                   6                              C/87807/2019




5     Counterfeit        of 91011100          258      98040            41255
      Tissot          brand
      watches

6     Counterfeit of Rado 91011100            17          6800            2861
      brand watches

7     Counterfeit        of 91011100          28          8960            3770
      Armani          brand
      watches

8     Counterfeit     of 91011100             305      97600            41070
      Calvin Klein brand
      watches

9     Counterfeit     of 91011100             48       23040              9895
      Michael Kors brand
      watches


   Swarovski watches

11 Counterfeit of            91011100         163      61940            26064
   Longines brand
   watches

12 Smart watches             91011100        5543    2325843          978715

13 V8 Stick Kit (Smok) 85437099                8       13920              3861

14 V8 Stick Kit (Alien)      85437099          8       36000              9985

15 Mobile Phone Back         39231023        4370     279680          117689
   Covers

Total                                               52684191      22162347


2.2     Appellant was examined and his statement recorded under
Section    108   of   the   Customs   Act,    1962   on   05.04.2018,
19.06.2018 and 14.09.2018.

2.3     Appellant had vide letter dated 25.05.2018 from M/s