G.P. Agarwal, Member (J)

1. This appeal is directed against the impugned Order-in-Appeal passed by the Collector of Customs (Appeals), Bombay.

2. Factual backdrop : M/s. Hindustan Equipment Engineering Co., appellants herein and M/s. Krishna Co. are associate firms (the sole proprietor of the former firm that is to say, appellants firm has a 50% partnership share in the latter firm). It is the case of the department that the appellants imported a consignment of 12 cases of Synchronizer Cones and presented for its clearance licence No. 0314617, dated 6-1-1982 stood in the name of M/s. Chandiramani, Delhi and 2028886, dated 21-1-1981 stood In the name of M/s. Krishna Co. The unit price for the Synchroniser Cones was shown In the import document at US $ 3.49 per piece. The importers produced two telex messages exchanged between Shri S.N. Goenka of M/s. Krishna Co. and M/s. For Export. M/s. For Export has agreed to supply M/s. Krishna Co. the goods at the price of US $ 3.69 CIF each provided M/s. Krishna Co. receives a commission of US 20 Cents per piece from M/s. For Export. From this correspondence the department tentatively formed an opinion that although the appellant