Per: Shri P. Dinesha

These Appeals are filed against a common impugned Order-in-Original No.40603/2015 dated 30.07.2015 passed by Commissioner of Customs, Chennai; since the issue involved in all these Appeals is identical, these Appeals are bunched together for common disposal.

2. Facts as we could gather from the impugned Order-in- Original dated 30.07.2015 and the Show Cause Notice 12.04.2000 inter-alia, are that:

2.1 Revenue’s case is that their Intelligence has gathered that the raw material imported for manufacture of bulk drugs by some drug manufacturers were allowed for warehousing under Section 59 of the Customs Act, 1962 and same was substituted with fake materials and that the original material was sent to the importers by the CHA, M/s. Far Port International, Chennai, without payment of duty. It was also gathered that such substituted fake material was still lying under customs bonded warehouses pending clearance.

2.2 The scrutiny of the records maintained at Bonds Department (Customs) and warehouses located at C.W.C., Thiruvottiyur, ICBC - I, Manali, ICBC - II, Tollgate revealed that there were four time-expired bonds in respect of the importers M/s. Vera Laboratories Lt