S. Kalyanam, Member (J)

1. Since the above appeals arise out of a common order of the Additional Collector of Customs, Madras, dated 28-2-1985 and relate to a single transaction and mutually connected, they are taken up together and disposed of by this order.

2. The appeals are directed against the order of the Additional Collector of Customs, Madras, referred to supra, absolutely confiscating 96,000 Nos. of YKK brand zip fasteners of foreign origin, valued at Rs. 96,000/- c.i.f. under Section 111(d) of the Customs Act, 1962, hereinafter referred to as the 'Act', read with Section 3(2) of the Imports and Exports (Control) Act, 1947, besides imposition of a penalty of Rs. 50,000/- on Jethmal, proprietor of M/s. Jain Enterprises and Rs. 15,000/- on appellant Raichand under Section 112 of the Act.

3. On 27-1-1984 the Customs authorities on the basis of prior intelligence searched the residential premises of Jethmal, proprietor of M/s. Jain Enterprises, appellant herein, at No. 12, Thandavaraya Pillai Street, Madras-1. The search resulted in the recovery of 8 wooden cases covered with gunny bags which on opening and examination were found to contain 96,000 Nos. of 8" YKK brand zip fa