JUDGMENT

SEN, J.-

M/s Shiv Shankar International, 69/10, 72 Canning Street, Calcutta, imported the following four consignments of Zip Rolls from Singapore and filed four bills of entry in the Customs House, Calcutta, as follows:

(1) 8,00,000 yards of Zip Roll No. 5 CF type per vessel John Everett, Rot No. 692/89, Line No. 196, declared C.I.F. value RS 3,06,941. 52 against B/E No. 1236 dated 20-11-1989

(2) 7,60,000 yards of Zip Roll No. 5 CF type per vessel John Everett, Rot No. 692/89, Line No. 197, declared C.I.F. value Rs 2,91,594.44 against B/E No. 1237 dated 20-11 -1989.

(3) 8,00,000 yards of Zip Roll No. 5 CF type per vessel Calabar, Rot No. 687/89, Line No. 323, declared C.I.F. value Rs 3,06,911.52 against B/E No. 1654 dated 28-11-1989.

(4) 8,00,000 yards of Zip Roll No. 5 CF type per vessel Calabar, Rot No. 687/89, Line No. 324, declared C.I.F. value Rs 3,06,941.52 against B/E No. 1655 dated 28-11-1989.

2. The goods were detained by the Directorate of Revenue Intelligence, Calcutta, on the basis of information that the importer was misdeclaring the country of origin of the imported goods and was under-invoicing the value of the goods. Sanjay Chandiram, Proprietor of M/s Shiv Shank