JUDGMENT

KASLIWAL, J.— All these appeals under Section 130(e) of the Customs Act, 1962 (hereinafter referred to as the Act) are directed against the common order made by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated October 31, 1988 in C.A Nos. 808 to 810/87-A

2. Brief facts of the case are that M/s Sharp Business Machines (Pvt) Ltd., Bangalore (hereinafter referred to as the company) is a small scale manufacturing unit duly registered as such since 1984. The company had started the phased manufacture of plain paper copiers and obtained a licence in this regard dated November 25, 1986 for Rs 4,94,500 from the licensing authority. The company imported components and consumables in SKD/CKD for plain paper copiers. Three consignments were imported from M/s Paralax Industrial Corp., Hong Kong under airways bill numbers 098, 4960, 3120; 098, 4960, 3116; and 098, 4960, 3105 all dated January 21, 1987. The goods were received at the air cargo complex, Bangalore. The company sought the clearance of the imported goods under bills of Entry Nos. 2044, 2045 and 2046 all dated February 3,1987. Similarly, the goods were also imported from M/s Alpha Papyrus Trading Co.