2005 (7) TMI 276

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....common order as they arise out of the same impugned order passed by the Commissioner vide which he has confiscated the foreign origin goods, with an option to the appellants to redeem the same on payment of redemption fine. In addition, he has also imposed penalties upon the appellants. 2. I have heard Shri Z.B. Nagarkar ld. Advocate appearing for the appellants and Shri N.V.B. Nair, ld. JDR ap....

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....nst them and the Commissioner, on the basis of minor discrepancies in the particulars of the goods as reflected in the Bill of Entry, did not accept the appellant's claim and passed the impugned order. 4. I may make it clear at the outset that the all the three appeals are relatable to only that part of the seized goods which were claimed by the three different appellants. The main contention o....