Per M.V. Ravindran : These two stay petitions are filed by the appellant directed against the order-in-appeal No. 12/2008 Misc Air (Deptt) dt. 19.2.2008. Since the issue involved in both the applications are identical they are being disposed off by a common order. Since the issue is in a narrow compass the petitions are disposed off and the appeals themselves are taken up for final disposal.

2. The relevant fact that arise for consideration are the appellants herein imported in their baggage "Diana Air Gun S4/T05", the said air guns were declared by the appellants to the authorities. The lower authority ordered for the confiscation of the impugned goods with option to redeem the same on payment of redemption fine and personal penalty and appropriate duty. Appellant herein discharged the duty liability and also paid redemption fine, personal penalty and cleared the said air guns. Revenue took up the matter in appeal to the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) while setting aside the orders-in-original held as under:-

"As the appellant have failed to fulfill the conditions laid down in the aforesaid notifications, the impugned goods become 'prohibited goods'.