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1. The brief facts of the case are that M/s. Pet Plastics Ltd. situated in Kandla Special Economic Zone (herein after referred to as KSEZ) purchased certain consignments of Unglazed Porcelain Tiles, Glazed Floor Tiles, Unglazed Floor Tiles from the other appellants M/s. Salasar Fortune Marketing (India) Pvt. Ltd. on High Sea sale basis and filed the documents for clearance of the same, at the Kandla Customs House, for trans-shipment to the Special Economic Zone, Kandla. Samples were drawn from the consignment and on basis of the test reports a view was taken that the goods are of Chinese origin and would attract anti dumping duty under Noftn. No. 50/2002 dt. 02.05.2002. allegations of mis-declaration of goods as "Glazed Floor Tiles" effected as the Chemical Examiner's report found them to be semi-vitreous glassed tiles. The goods were also found to be having the mark "NEW ZHONG YUAN". Therefore, the goods though imported from Singapore and Malaysia were considered to be of Chinese origin manufactured by M/s. New zhong Yuan Ceramics Co. Ltd. in China relying upon the webside"http:www.newzhongyuan.com/ehome.jsp?brandCode=B". On basis of these allegations, entire consignment covered by the T.P.s as filed were seized, under the reasonable belief that they were liable for confiscation under Section 11(m). Show cause notice was issued to the appellants herein above who are besides the two companies, Shri Vinod Kumar Sharma, the Director of M/s. Salasar Fortune Marketing (I) Ltd and Shri Ritesh Vakil, the authorised signatory of M/s. Pet Plastic Ltd.