Per P.S. Bajaj : The above captioned two appeals have been filed against the common order in original vide which the Commissioner of Customs has ordered the confiscation of the goods and imposed penalties on the appellants as detailed therein. The appellant No. 1 is a proprietorship concern of Shri Sudhir Malik who is carrying out export business. One container containing the export consignment of PVC soles, after clearance by the Customs officers from the Inland Container Depot, was intercepted on 25.3.99 by the officer of the DRI on receipt of information that the consignment was grossly over-invoiced. The container was brought back in the premises of ICD. The driver of the trailer who was carrying that container to Mumbai, was questioned by the officers. The container was opened and the goods PVC soles were examined. On examination, it was found that 570 cartons of PVC soles of 57,000 pairs approximately valued at Rs. 2.36 crores (FOB value) were being exported by the firm appellant No. 1. The representative samples were drawn from cartons and sealed separately. The original, duplicate and triplicate copies of shipping bills on which assessment was made in respect of that e