JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Since all these appeals relate to identical question, they are taken up for disposal by this common judgment.

2.The basic issue is when the market value of goods under export is much less than the amount of drawback claimed, whether such goods can be confiscated for violation of the provisions of the Customs Act, 1962 (in short the ‘Act’). In the matters relating to CA No.4559-4561 of 2002, the respondent had sent a consignment to the export shed of ICD, TKD, New Delhi for exporting the same under claim for duty drawback. On the basis of intelligence, Directorate of Revenue, Intelligence (in short ‘DRI’) detained the consignment. It was, prima facie, noted that the goods did not appear as per description, quantity and value disclosed in the bills. The consignments of the respondents were examined on different dates by DRI.

3.Consignment of R1 was examined by DRI on 7.1.1999 & 12.1.1999, Consignment of R2 was examined by DRI on 18.1.1999 & 25.1.1999, Consignment of R3 was examined by DRI on 14.1.1999 & 08.02.1999.

4.The Commissioner of Customs directed confiscation of all the goods under Section 113(d) and (i) of the Act and allowed to redeem of the sam