G.P. Agarwal, Member (J)

1. Being dis-satisfied with the order-in-original No. 29-C/86, dated 4-12-1986, passed by the Collector of Customs, New Delhi, all the appellant who are partners and running their business under the name and style of M/s. Decor- India, New Delhi, have preferred their separate appeals, which were heard together and are disposed of by this common order.

2. Factual backdrops: The appellant, M/s. Decor India is a partnership firm and M/s. K.K. Exports is a sister concern of the said firm. The other appellants herein are the partners of the appellant firm M/s. Decor India, New Delhi. On 18-2-1986, the authorities concerned searched the business premises of the appellant M/s. Decor India and its sister concern, M/s. K.K. Exports, and recovered 4672 rolls of Vinyl Wall Coverings imported from United Kingdom and West Germany and 304 pcs of Acrylic Pile Rugs. The same were seized on 19-2-19S6 under Section 110 of the Customs Act, 1962. Statements of the partners were also recorded. After the usual investigation, Dy. Director (Inv), Directorate of Revenue Intelligence issued separate Show Cause Notices to the appellants 'proposing to confiscate the seized goods an