S. Kalyanam, Member (J)

1. The above appeals have been filed against the impugned order of the Collector of Customs Central Excise, Cochin, dated 9-1-1991 levying a penalty of Rs. 20,000/- on each of the appellant under Section 112(a) of the Customs Act, 1962, the Act for short.

2. Proceedings were instituted against one Zakeer Hussain and others in connection with seizure of 9 gold biscuits of foreign origin each weighing 116.600 gms valued at Rs. 3,56,796/- kept concealed in a washing machine of Japan make resulting in the impugned order cited supra. In the present case, I am concerned only with the above two appeals. Appellant C.K. Kunhammed is alleged to have entrusted the said washing machine at Doha to one P.C. Mohammed for onward transport to India through one Zakeer Hussain. Appellant C.K. Moosa is the brother of appellant C.K. Kunhammed and he went along with another Yusuf in the Jeep of one K. Yousuf to collect the washing machine and gold from Zakeer Hussain who had brought it to India from abroad.

3. Shri Ratna Singh, the learned Senior Advocate at the outset submitted that so far as C.K. Kunhammed is concerned admittedly he was in a foreign country Doha at the rele