ORDER :

A.K. Sikri, J.

Three consignments of imported goods landed at Mumbai Port. Bills of Entries for clearance of these consignments were filed by one M/s. Saidutt Clearing Agency Pvt. Ltd. (for short, 'CHA') on 30.07.2002. These Bills of Entries were filed on behalf of two importers, namely, M/s. Saumya Marketing (for short, 'SM') and M/s. Mega Enterprises (for short, 'ME'). It was declared that the consignments contained various electronic components/parts. These were supplied by the same supplier, M/s. Lim Manufacturing (Pte.) Ltd., Singapore. They had also arrived on the same vessel, viz., OLIVIA VW 005. However, after inspection of these consignments by the customs authorities, it was observed that not only the supplier was same and the consignments came through the same vessel, they were also shipped on board on the same day, i.e., 20.07.2002. Even the Bills of Lading for the three consignments were also issued on the same day, i.e. 20.07.2002. The invoice raised by the suppliers in respect of all the three consignments were again issued on the same day, i.e. 22.07.2002. It so happened that an intelligence was received by DRI, Mumbai Zonal Unit, that certain electronic goods