S. Kalyanam, Member

1. The above appeals arise out of the common order of the Collector of Customs, Bangalore, dated 23.1.1987 under which appellant Kadly Abdul Khadir Saheb has been imposed a penalty of Rs. 25.000/- and Rs. 10.000/- under the provisions of the Customs Act, 1962 and Gold (Control) Act, 1968, and appellant Rukmuddin Shamsuddin Basha has been imposed a penalty of Rs. l00.000/- and Rs. 50.000/- respectively under the said two Acts.

2. On 26.4.1985, on the basis of specific information that appellant Rukmuddin Shamsuddin Basha was travelling by a bus of Syndicate Travels from Bombay to Mangalore and was carrying gold with foreign markings in his possession, the Superintendent of Customs, Special Preventive Unit, Mangalore, alongwith his staff intercepted appellant Rukmuddin Shamsuddin Basha at Mangalore, Hampankatta Bus stand near Syndicate Travel's office. The authorities recovered 40 gold pellets with foreign markings weighing 4661.400 gms. valued at Rs. 10 lakhs from the possession of appellant Rukmuddin Shamsuddin Basha and the gold pellets were kept concealed in two biscuit tins. Appellant Rukmuddin Shamsuddin Basha gave a statement before the authorities on 28