K.S. Venkataramani, Member (T)

1. This appeal is against the order dated 28-8-1987 passed by the Collector of Customs (Appeals) Calcutta by which he had upheld the order dated 7-10-1986 passed by the Deputy Collector of Customs, Special Investigation Branch of the Calcutta Customs House ordering absolute confiscation of the consignment of Nutmeg Oil under Section 111(d) and 111(m) of the Customs Act, 1962 for unauthorised import and for under-valuation of the goods. The appellant is stated to be a proprietary firm whose proprietor has since expired and this appeal is being pursued by his wife. The appellants imported a consignment for which a Bill of Entry was filed on 24-4-1985 declaring the CIF value of Rs. 26,066/-. The Customs House found that the declared value of Rs. 1.75 per kg. in the packing of 25 kg. was not the correct value because on enquiry with the local agent of the supplier from U.K., M/s. H.E. Daniel Limited, it was found that the value of the goods is actually Rs. 2.95 per kg. This, the Customs House found would have resulted in a loss of revenue to the extent of Rs. 34,198.46. Initially, a Show Cause Notice was issued to the appellants charging them with und