Per Gowri Shankar :

These appeals are taken up for disposal, with the consent of both sides, after waiving deposits.

2. By the order impugned in these appeals, the Commissioner has demanded duty of Rs. 9.92 lakhs approx. from Swem Industries (appeal 284/01), imposed a penalty of equal amount under Section 114A of the Act, imposed a penalty of Rs. 1.00 lakh on Fahod Safi Motiwala, its partner, ordered confiscation of three tempo vans each owned by Salimbhai Gulam Hussain Shaikh, Jafar Mohd Usmangani Khoji and llyasbhai Shaikh, with an option to redeem it on payment of fine of Rs. 1,000/- each, and imposed penalties of Rs. 10,000/- each on them, and also on Dayaram Prajapati, who was present in the tempo owned by llyasbhai Shaikh.

3. The facts on the basis of which the Commissioner has come to his conclusion are these. The officers of the Directorate of Revenue Intelligence intercepted two of the tempo vans on the highway near Surat, and found them to be loaded with polyester yarn of foreign origin. Investigation by them led them to Swem Industries where they found a third tempo van loaded with such yarn ready to leave. Their enquiries resulted in the conclusion that the yarn in qu