SHAJI P. CHALY, J.

Aggrieved by the common order in Customs Appeal Nos.21470 to 21472 of 2014 passed by the Appellate Tribunal dated 19.08.2014, which affirmed the order passed by the Commissioner of Central Excise, Thiruvananthapuram dated 06.01.2014, these appeals are filed.

2. The appellants are holders of courier registration certificates issued under Section 10 of Courier Imports and Exports (Clearance) Regulations, 1998 (hereinafter referred to as 'CIECR' for short) to act as authorised courier in Thiruvananthapuram International Airport for clearance of import and export goods under courier mode. Proceedings were initiated against the appellants on the ground that these courier agencies authorised to act as couriers were importing unaccompanied baggages of passengers and goods intended for trade or business in the guise of bona fide gifts in order to illegitimately avail the benefit of duty free provisions granted for bona fide gifts under Notification No.171/1993-Cus. dated 16.9.1993 read with CIECR.

3. The appellants filed the bill of entry prescribed in CIECR and they have subscribed that the goods imported under the bills of entry, were only bona fide gifts etc. for