SUKUMAR MONDAL Vs. COLLECTOR OF CUSTOMS PREV

JUDGEMENT

(1.) THESE five appeals captioned above are directed against the Order No. 12/Cus/WB/1985 dated 9th August, 1985 passed by the Collector of Customs (Preventive), West Bengal, Calcutta, whereby he had absolutely confiscated 18205 pieces of readymade garments valued at Rs. 1.78 lakhs and imposed penalty of Rs. 500/- each on the abovementioned appellants.

(2.) The appeals filed separately by the appellants raise common grounds. The appellants were represented by the same Counsel Shri Prantosh Mukherjee in the hearing, who submitted that his arguments were common to all the appeals. Shri P.C. Jain, learned JDR appearing for the department in all these cases, agreed. Accordingly, we heard the cases together and proceed to dispose of these appeals by a common order.

(3.) THE five appellants in the proceedings submitted replies to the Show Cause Notice individually but in the same lines, as follows :-