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K.SANKARARAMAN, T.P.NAMBIAR
Hindusthan Bearing Corporation – Appellant
Versus
Collector of Customs – Respondent
T.P. Nambiar, Member (J), J.
1. These are two appeals filed by these appellants against the order passed by the learned Collector of Customs (Appeals), Calcutta in Order No. CAL.I/C. Ex./12/88,
2. The brief facts of the case are that on a specific intelligence regarding despatch of smuggled Ball/Roller bearings from Bombay in the assumed names through M/s. Cromolite Transport Corporation, the officers of D.R.I., Calcutta visited Cromolite Transport Corporation, Calcutta-7 and detained 14(fourteen) consignments under Section 110 of the Customs Act, 1962. Enquiries were made both at Bombay and Calcutta. On the basis of results of enquiries the said goods of foreign
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