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2. On perusal of the adjudication order, it appears that the appellant No.2 M/s.Baranwal Carpet Manufacturing Co. is engaged in the manufacture of woollen carpet for export of the same by the appellant. M/s.Ikea Trading (India)Pvt.Ltd. The manufacturer Suomotu informed the customs authority about the discrepancy in the exported consignment due some technical problem which otherwise results in mis-declaration of quantity. This is apparent from page 2 of the adjudication order. Request was made to the Customs Superintendent to call back the exported container for above reason. Accordingly containers were called back and opened. It was found that there was difference in contents in the containers and description in shipping bills. Revenue viewed that the action of both the appellants viz., manufacturer and exporter was contrary to law. Ld.Adjudicating Authority recorded in his finding that the appellant No.1 did not bring any evidence to prove that the mistake was not deliberate. Entire proceeding went against both the appellants resulting in confiscation of the contents of the containers valued at Rs.29,82,179/- with the consequence of imposition of redemption fine of Rs.1,00,000/- to redeem the goods. So also penalty of Rs.29,82,179/- was imposed on each of the appellants under section 114 (iii) of the Customs Act, 1962.