S. Kalyanam, Member (J)

1. Since a common question of law arises for interpretation in the above two appeals, they are taken together and dispose of by a common order.

2. The above appeals deal with the import of nutmegs and made by the appellants herein in May 1984, the shipment of the same having taken place after 31-3-1984. The import was considered unauthorised by the Collector of Customs, Madras, under the respective impugned orders dated the 28th February, 1985 and the goods were accordingly confiscated. Since the goods have been erroneously allowed clearance by the appraising authorities of the Customs, proceedings were instituted by the Collector of Customs, Madras, by issue of a Show Cause Notice resulting in the impugned orders appealed against under which penalties of Rs. 2,50,000 and Rs. 70,000 were respectively imposed on the appellants. It is against the same, the appellants have come by way of appeal before this Tribunal.

3. Shri Habibullah Badsha, the learned counsel appearing for the appellants did not question the correctness of the view of the authority under the impugned orders that the goods imported were canalised items at the relevant time and merely confin