( 1 ) CHALLENGE in these appeals is to the judgment of Customs, Excise and Service fax Appellate tribunal, South Zone, Bangalore (In short the 'cestat' ). The orders in original passed by the commissioner of Customs, Bangalore and commissioner of Customs, Chennai were affirmed subject to certain modifications.

( 2 ) SEVEN appeals were filed against the order-in-Original No. 27/2004. dated 27. 7. 2004 by commissioner of Customs, Bangalore and order-in-Original No. 2724/2004 dated 30. 9. 2004 passed by the Commissioner of Customs, chennai. The details of the orders challenged before the CESTAT and the quantum involved are as follows: appeal No appellant Duty differentia Fine redemption penalty c/428/04 m/s. Carpenter Classic Exim (P) Ltd. Rs. 59,12,619/ rs. 15,00,000/ rs. 55,44,396/ c/429/04 -Ravi Karumbaiah, MD, CCEPL _ rs. 10,00,000/ c/433/04 sanjeev Kabbur _ __ rs. 1,00,000/-C/436/04 m/s. Carpenter Classic Exim (P) Ltd. Rs. 36,96,201/ rs. 9,61,506/-C/437/04 ravi Karumbaiah, MD CCEPL __ rs. 9,00. 000/-C/13/05 thomas Mathew rs. 5,00,000/-C/06/05 sanjeev __ __ rs. 7,00,000/-

( 3 ) BACKGROUND facts as noted by the CESTAT are as follows: The DRI Officers received intelligence regarding