RANGANATH MISRA, J.

(1) THESE are two appeals by the same appellant under S. 130-E(b) of the Customs Act, 1962 and are directed against two separate appellate orders of the Customs, Excise and Gold (Control) Appellate tribunal dated 31/10/1986 upholding the order of confiscation of the poods under S. 111(d) and the direction of release of the goods on payment of redemption fine of Rs. 6,50,000.00 in one case and Rs. 10,20,000.00 in the other, fixing liability of duty under the Act and levying a fine of Rs. 1,00,000.00 and Rs. 1,20,000.00 respectively under S. 112 of the Customs Act.

(2) THE Union government came out with a Duty Exemption Scheme for export promotion activities. As far as relevant, for the purposes of these appeals, the following were the essential features of that Scheme:

(3) APPLICATIONS were to be entertained for the grant of advance licences with benefit of customs duty exemption. The Scheme would apply only to those export products in which there is a minimum value added of 25 per cent. Wherever it is considered necessary, Advance Licensing Committee may relax the condition regarding 25 per cent value addition. The Scheme also