JUDGMENT

VERMA, J. :—These appeals under Section 130E(b) of the Customs Act, 1962 are against the order dated August 21, 1990 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. C/987-989/89-A arising out of the order dated December 13, 1988 passed by the Collector of Customs (Appeals), Bombay dismissing the appeals against the order dated March 7, 1988 passed by the Deputy Collector of Customs.

2. The appellants imported Gum Rosin declaring its CIF value at USS 410 per metric tonne according to the Bill of Entry which was supplied by M/s. China National Native Product and Animal By-products Imports and Exports Corporation. The declaration of the imported goods made by the appellants described it as OFF grade Gum Rosin which was the description of the quality of goods also in the Bill of Entry. It appears that as a result of some, intelligence reports gathered by the Directorate of Revenue Intelligence, Bombay that Gum Rosin of standard or superior grades having higher CIF value was being imported and misdeclared as OFF grade, the import of the consignments of Gum Rosin covered by the Bill of Entry in the present cases was taken up for detail