2001 (5) TMI 564

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....Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - In the present appeal, the Brick Games and Video Cassettes (Blank 1 Inch) were confiscated by the authorities below on the ground that the same required Import Licence for importation and on the ground of undervaluation of the same. The Authorities have given an option to the appellants to redeem the goods on....

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....e evidence on record, we find greater force in the arguments of the learned Advocate inasmuch as the word, 'suitable' in the entry against EXIM Code No. 852390 03.20 shall cover any or all 1/2" video cassettes that can work on S-VHS video cassettes imported by M/s. Shree Salasa Impex, New Delhi, are demonstrated before Deputy Commissioner of Customs, Calcutta Customs House and found that the same ....

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....d question or doubt shall be referred to the Directorate General of Foreign Trade whose decision thereon shall be final and binding.' We, are, therefore, convinced that the impugned goods are correctly classifiable under EXIM Code No. 852390 03.20 and as such freely importable. In this view of the matter, the impugned order is required to be set aside. Accordingly, we do so." By following the r....