Per Jyoti Balasundaram : Although the above appeals arise out of two separate orders of the Commissioner of Customs, since both the appeals involve a single common issue, they are heard together and disposed of by this common order.

2. Mr. Y.K. Doshi is the proprietor of M/s. Jalaram Overseas Corporation while Mr. B.K. Doshi is the proprietor of M/s. Bayoma Exports. They are exporters of made ups, garments etc. They filed shipping bills for goods described as Powerloom Cotton Ladies Night Gown (M/s. Jalaram Overseas Corporation) and powerloom viscose cotton ladies night gown (M/s. Bayoma Exports) under claim of drawback under Chapter 62.07 of the Drawback schedule. The goods were examined and found to be misdeclared to the extent that these were embroidered ladies night gowns. This resulted in violation of the provisions of Section 50 (2) of the Customs Act 1962 read with Rule 11 of Foreign Trade (Regulations) Rules 1993 and therefore, the goods were held to be liable to confiscation under Section 113 (d) (i) of the Customs Act. Both exporters waived issue of show cause notice but requested for personal hearing which was granted to them. The Commissioner held that drawback cann