JUDGMENT

MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).---
This appeal is directed against Order-in-Original No. CUS 59 of 2001, dated 19-6-2001 passed by the Collector of Customs. (Adjudication), Lahore. By this order, the learned Adjudicating Officer has ordered confiscation of a consignment of BOPP Film/Metallised Polyester Film imported by Messrs Gatron Trading Establishment, Lahore (appellant No.1) vide bill of entry No. HE-3579, dated 10-5-2001 giving them option to redeem the same on payment of fine equivalent to 100 % of the duty and taxes attempt to be evaded besides penalty of Rs.1,00,000 on appellant No. 1 and Messrs Mubarik Linkers, Custom Clearing Agents, Lahore (appellant No.2) each.
2. Briefly stated, the facts of the case are that appellant No. 1 imported a consignment declared as "BOPP Film of PCT Heading No.3920.2012 in 24 Pallets valuing US $ 17769.50 and sought its clearance vide BE No. HC 3579, dated 10-5-2001 through appellant No.2 at Customs Dry Port Mughalpura, Lahore. Accordin...