G. Sankaran, Member (T)

1. These appeals have their genesis in the notice bearing F. No. 380/141/80-Cus. II dated 24th March, 1981 issued to the Respondents by the Central Government under Section 131(3) of the Customs Act, 1962. The notice called upon the Respondents to show cause why the Orders-in-Appeal Nos.-

(i) S/49-1608/80-R dated 8-8-1980;

(ii) S/49-443/79-R dated 11-12-1979;

(iii) S/49-1453/79-R dated 11-12-1979;

(iv) S/49-1572/79-R dated 11-12-1979 and,

(v) S/49-533/80-R dated 9-5-1980,

passed by the Appellate Collector of Customs, Bombay, allowing the appeals filed by them should not be set aside and the relative Assistant Collector's orders restored. The proceedings were transferred to this Tribunal in terms of Section 131-B of the Customs Act, 1962 for disposal as if they were appeals filed before the Tribunal.

2. Since all the matters arise out of the aforesaid consolidated show cause notice, this order disposes of all the matters.

3. The facts of the case, as set out in the show cause notice, in brief, are that the Respondents imported consignments of coconut oil on which the Customs authorities charged additional (countervailing) duty of Customs corresponding to the exci