S.V. Maruthi, Member (J)

1. These 4 appeals are disposed of by a common order as issue involved is common to all the appeals.

2. Briefly the facts in each appeal are as follows :-

The respondents in appeal No. C/3339/88-A which arises out of an order in SS/10-53/87 dated 20th March, 1987 of the Collector, imported one consignment of 'Ball Bearings' No. 2307, 2313, 2313K of Hungarian origin from M/s. Mak Automobile Co., London, (U.K.). The goods were shipped directly by M/s. Metal Impex Budapest, Hungary. Bill of Entry No. 3065/210, dated 6th January, 1987 was filed. A show cause notice dated 11th March, 1987 was issued to the importers proposing to enhance the value from 0.90 US $, 2.15 US $ to 2.45 U S $ and 8.11 US $ respectively. It is also proposed to confiscate the goods under Section 111(d) of the Customs Act, 1962. The proceedings were initiated on the basis of Hungarian manufacturers' price list No. 830228 issued in 1983. On receipt of the reply the Collector accepted the invoice price of the bearings and dropped the proceedings against which the appeal is filed.

3. The Collector accepted the invoice price on the following grounds :

(a) The invoice price is based on the p