T.P. Nambiar, Member (J), J.

1. These are two appeals filed by these appellants against the order passed by the learned Collector of Customs (Appeals), Calcutta in Order No. CAL.I/C. Ex./12/88, 13/88 dated 12-2-1988, by which order he confirmed the orders passed by the learned Deputy Collector of Customs (Preventive) in Order No. 142/Cus/WB/82 dated 28-7-1987, whereby he had confiscated the goods belonging to these appellants holding they are smuggled goods. But he refrained from imposing any penalty on these appellants under Section 112(B) of the Customs Act, 1962.

2. The brief facts of the case are that on a specific intelligence regarding despatch of smuggled Ball/Roller bearings from Bombay in the assumed names through M/s. Cromolite Transport Corporation, the officers of D.R.I., Calcutta visited Cromolite Transport Corporation, Calcutta-7 and detained 14(fourteen) consignments under Section 110 of the Customs Act, 1962. Enquiries were made both at Bombay and Calcutta. On the basis of results of enquiries the said goods of foreign Indian origin collectively valued at Rs. 88,751/- were seized under Section 110 of Customs Act, 1962 on 2-3-85. The particulars of the purport