V. MUNIYANDI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These three appeals are directed against the two Orders in Appeal Nos. 181 and 182/2003 and No. 183/2003 both dated 30 -4 -2004 passed by the Commissioner of Customs (Appeals), Chennai whereby the Commissioner has upheld the orders in original passed by the Original authority confiscating various electronic goods and imposing penalties under Section 112(b) of the Customs Act, 1962 on the appellants.

(2.) In all these appeals the facts and the law involved are identical and hence they were heard together and are disposed of by this common order.

(3.) Appeal Nos. C/218 and C/219 are filed by V. Muniyandi and S. Kaspur respectively challenging the order of confiscation of electronic goods valued at Rs. 8,82,800/ - with option to redeem the same on payment of duty of Rs. 4,00,000/ - and imposing penalty of Rs. 40,000/ - on these appellants under Section 112(b) of the Customs Act, 1962.