2002 (1) TMI 577

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redeem the goods on payment of fine of Rs. 8 lakhs. A penalty of Rs. 4 lakhs was also imposed on the appellant under Section 112 of the Customs Act. In addition increase of the assessable value of the goods under import was ordered. 2. The above mentioned actions were taken on the finding that the goods under import were actually not camera parts as declared in the import documents but were 2950 cameras imported in SKD condition. The order also took note of the fact that the appellant had carried out a similar import which had been adjudicated under Order No. S/10-260/90 V(B), dated 7-12-90. The impugned order concluded that cameras being consumers goods, were not eligible for import without a specific licence and Appendix-3 Part 'A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....smuch as similar cameras have been stated to be priced between US $ 7.5 to 10 by their supplier. 4. During the hearing of the case, learned Counsel for the appellant emphasized that the importer was a small scale manufacturing unit having small scale registration and the imports actually should be treated only as import of camera parts. He also submitted that even if the appellant's declaration as camera parts were rejected, the valuation should have been carried out according to prices indicated by them. He also pointed out that no reason has been furnished in the impugned order for rejecting the prices indicated by the appellant importer. Learned Counsel further submitted that the appellant has seen dealt with very unjustly in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gard to the finding that the goods under import are actually camera in SKD condition, the observation in the impugned order is as under :- "I have gone through the facts of the case. I have also gone through the submissions made by the importer in writing as well as those made at the time of personal hearing. It is very much clear from the examination report that complete camera has been imported in SKD condition. Only few screws have to be fitted to make the camera fully operative. I have myself seen the sample and I am satisfied that it is a complete camera which can be used by fitting the front cover, top cover and knobs with the help of one or two screws by any layman. There is therefore no doubt that the goods imported are complete ....