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1. The brief facts of this case are that the Officers of Customs (Preventive), Jaipur conducted search of the premises of the appellants on 24-4-1997. On search, Digital watch modules, Quartz watch modules, Watch dials and Wrist watches of foreign origin totally amounting to Rs. 92,700/- were recovered. The goods were seized under Section 110 of the Customs Act, 1962. The proceedings were initiated against the appellants which culminated in Addl. Commissioner of Customs, Jodhpur passing the Order-in-Original dated 16-4-1999. The adjudicating authority in this order directed for dropping of the proceedings initiated against the appellants.