2001 (3) TMI 163

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....mber (T)]. - Each of 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 th....