JUDGMENT

JUDGMENT:-CHAUDHRY MUHAMMAD TARIQ, CHAIRMAN:---These appeals under section 194-A of the Customs Act, 1969, have been directed against Order-in-Original Nos.4373 to 4378 of 2010, dated 20-9-2010, passed by the Collector of Customs (Appeals), Karachi. Since the issue involved in all the above appeals is identical, therefore, all the above appeals are decided by this single consolidate judgment.2. Brief facts of the case as narrated in show cause notice are that it was reported by the Directorate General of Post Clearance Audit, Karachi that appellants/importers imported consignments of 'Sodium Saceharin' from China and got it cleared from Customs vide Goods Declarations at a very low value as compared to the value of similar/ identical goods imported by other importers from same source. Whereas, Post Clearance Audit of the data of Sodium Saccharin conducted by the Directorate General Post Clearance Audit, under the provisions of Section 32(3-A) read with Section 26-A of the Customs Act, ...