Per Lajja Ram :

In this appeal filed by M/s Om Prakash Bhatia, the matter has come-up before the Larger Bench of 5 Members, on a reference by the Bench before whom it was argued on behalf of the appellants that over-invoicing of the goods for export was not an offence under the Customs Act, 1962 (hereinafter referred to as the 'Act'). It had been held in the impugned order-in-original dated 31.3.99 passed by the Commissioner of Customs, Inland Container Depot (ICD), Tughlakabad, New Delhi that the appellants tried to export garments (ladies skirts) of cheaper quality by showing an enhanced value. Their attempt was to get drawback of more than the price of the same in the local market. Value of each lady's skirt in the market was found to be Rs. 45/- per piece, while the declared value was of Rs. 434/- per piece. The amount of drawback per piece claimed by the appellants was Rs. 78 as against the market price of Rs. 45 per piece. The Commissioner of Customs - the adjudicating authority - as per the impugned order confiscated the said goods subject to the payment of redemption fine of Rs. 10,00,000/-. A penalty of Rs. 20,00,000/- was imposed.

When the matter came-up for hearing be