ORDER These are appeals under Section 130- E( b) of the Customs Act, 1962 from the decision of the Tribunal at (1987) 11 ECR 769*. We have examined the * Collector of Customs v. Maruti Udyog Ltd. provisions of the Act and the facts found by the Tribunal. The Tribunal was right in its conclusion. The appeals fail and are accordingly dismissed. There will be no order as to costs.