ORDER

1. These appeals are directed against the decision rendered by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "CEGAT"). The facts lie in a narrow compass. The respondents before us imported 100% Polyester Lining Material of the width of 44 inches. The shipments arrived on 4-11-1983 and 2-12-1983. The Bills of Lading were dated 25-3-1983 (Raya Glory), 23-4-1983 (Raya Fortune) and 20-4-1983 (Portoroz). The total quantity was 3,01,393 yards and the value was declared to be Rs. 10,86,375. Twenty-nine Bills of Entry were filed. The Special Investigation and Intelligence Branch of Bombay Customs House suspected that these 29 Bills of Entry were fabricated insofar as the description of the goods, invoice values and the date of shipments were concerned. The Bills of Entry were, therefore, seized and taken over for investigation. During the course of investigation the office premises of the respondents firms at Bombay were searched and certain documents were recovered. Ten consignments out of 29 were also examined by the Customs officials in February, May, October and November of 1984.

2. These investigations, according to the Department, revealed that