Judgment

GUPTA, J.:- These six appeals by special leave arise out of two orders dated February 25, 1970 and March 18, 1970 passed by the Central Government in revision under Section 131 of the Customs Act, 1962 (hereinafter referred to as the Act). By order made on February 25, 1970 the Central Government disposed of three revision applications preferred against three orders passed by the Central Board of Excise and Customs, New Delhi (hereinafter referred to as the Board) on June 1, July 19, and August 12, 1968 in appeal from certain orders of the Collectors of Customs at Calcutta and Bombay. Civil Appeals Nos. 1141-1143 of 1970 arise out of the Government of Indians decision dated February 25, 1970. Civil Appeals Nos. 1256-1258 of 1970 are from the Government of Indias order dated March 18, 1970 disposing of three revision cases which arose out of three appeals decided by the Board on November 11, 1968, February 13, and Match 13, 1969 preferred against certain orders passed by the Collector of Customs, Bombay. In each of the cases giving rise to the appeals before us the Collector of Customs had made an order under Section 111 (d) of the Act which provides for confiscation of impr