( 1 ) THIS judgment will dispose of both the writpetitions. Apart from some details on facts on their own mostof the main points are common. I shall take the facts from CW 4037 of 1982 as counsel for the petitioner argued fromthis petition.

( 2 ) THIS petition challenges the impugned order dated20-12-1982 passed by the Collector, Customs and Central Excise, Ahmedabad under Section lll (d) of the Customs Act. By the said order he directed the confiscation of 3002. 557 MTof Refined Industrial Coconut oil imported by the petitioner,he gave, however, an option to the petititoner to redeem thegoods on payment of a fine of Rs. two crores in terms ofsection 125 of the Customs Act.

( 3 ) SECTION 11 of the Customs Act, 1962 empowers thecentral Government that it may by notification, in the officialgazette prohibit either absolutely or subject to such conditionsas may be specified the import or export of goods of any spedfied description. Section 111 (d) of the Customs Act says thatany goods which are imported contrary to any prohibition imposed by or under this Act or any other law for the limebeing in force shall be liable to contiscation. Section 112 provides penalty for importat