Per J.H. Joglekar : These five appeals arise out of the Single Order of the Commissioner of Customs, Bombay Airport. As the issue and parties are inter connected, these appeals are disposed of vide this single order.

2. 5 Mail packages addressed to Sunrise Enterprise, Shop No. 3, Building-1, Amrit Nagar, Jogeshwari (West), Bombay were intercepted on arrival by airmail. The goods were declared as 'Watch Modules'. The invoices for the goods were inside the mail packages. The goods were declared as samples. The goods were seized in the belief that they were liable to confiscation. Subsequent investigations showed that at the address given M/s. Sunrise Enterprise did not exist. In the premises was a tailoring shop run by one Mr. A.R. Rahman. Two days subsequent to the seizure, one Mr. M.V. Shamsuddin claimed ownership and produced documents for claiming the goods imported. He furnished a Deed of Partnership between himself and one Mr. J.H. Abdulrahman for the firm Sunrise Enterprise and a certificate giving the Import Export Code Number. It was found that earlier he had claimed another Import Export Code Number. He clarified that he had another company which was in possession of th