2001 (3) TMI 163

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..... these two appeals is against the common order of the Collector enhancing the value of the ball and roller bearing imported by the appellant, a penalty upon the appellant under Section 112 of the Act. In his order, the Commissioner has applied the value for the bearings given in quotation of their Hungarian manufacturer. 2. The contention of the counsel for the appellants that in the absence of an .....

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..... L.T. 3. The judgemert of the Supreme Court in Sharp Business Machine v. CCE, 1990 (49) E.L.T. 640, cited by the departmental representative has to be distinguished. The Court in that case took note of the fact that there was a special relationship between the importer and the manufacturer. That is not the case before us. 3. We therefore allow the appeals and set aside the impugned order. Conseque .....

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