Anoop V. Mohta, J.

Present Appeal is under section 130 (1) of the Customs Act, 1962 ('the Customs Act').

2. The Appellant/Department preferred this Appeal against common order dated 14th August, 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') whereby, the order of imposing penalty and confiscation passed by the Commissioner of Customs (Imports) Mumbai, has been set aside. All the Respondents were the Appellants before the Commissioner of Customs. The other connected appeals are also listed with this Appeal.

3. This Court on 18th July, 2007, admitted the departmental Appeals on following common questions of law:-

“Admit on the following substantial questions of law:-

(a) Whether the CESTAT was correct in holding that the order of confiscation under section 111(j) of the Customs Act, 1962 was not legal on the ground that the importers had obtained the permissions for conversion of the vessels and the port clearance without obtaining an order permitting clearance of goods for home consumption under section 47 of the Customs Act, 1962?

(b) Whether CESTAT was correct in holding that clearance of the goods on the basis of the port clearance permission