K. Gopal Hegde, Member (J)

1. The appeal 1427/83 arises out of order-in-original bearing No. 54/Collr./1983, dated 6-10-1983 passed by the Collector of Customs, Ahmedabad.

The appeal No. 110/83 arises out of and is directed against the order-in-original bearing No. 6/Gold/1983 dated 6-10-1983 passed by the Collector of Central Excise/Customs, Ahmedabad.

2. The appellant in both the appeals is one and the same person. The respondent is also the same. Both the appeals involve identical facts and both the impugned orders are identically worded excepting that in the appeal 1427/83 the Collector had held the appellant guilty and is liable for penalty under the provisions of Section 112 of the Customs Act and in the appeal GC 110/83 the Collector of Customs had held that the appellant is guilty and is liable for penalty under Section 74 of the Gold (Control) Act. Hence we have clubbed both these appeals and heard together and hence this common order.

3. The subject of challenge in both the appeals is the imposition of penalty of Rs. one lakh under the Customs Act and imposition of penalty of Rs. one lakh under the Gold (Control) Act.

4. The material facts required for the disposal of the