Per G.A. Brahma Deva : These are four appeals, two are filed by the parties and remaining two are filed by the Department with reference to the respective impugned orders passed by the Collector of Customs, Customs House, Kandla, involving common issues. They are, therefore, clubbed together and are being disposed of by this common order.

2. Facts of the case, in brief, are that both the above named appellants imported a consignment of 507.5 MTs. of Polystyrene each and declared as Wide Spec under respective invoices from Korea at US $ 510 PMT CIF, out of which 385 MTs. was declared as Polystyrene General Purpose Wide Spec and 122.5 MTs. of High Impact Grade Wide Spec. Since Directorate of Revenue Intelligence received information indicating mis-declaration and under-valuation in respect of imported goods, 80% goods were released provisionally at the request of the parties on execution of a provisional duty bond pending investigation. According to Department on detailed investigation carried out by them it was revealed that the Importers while importing Polystyrene G.P. Grade and H.I. Grade from M/s. Dongbu, Korea knowingly misdeclared the description of the said grades of Poly