2004 (3) TMI 642

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.... Shri K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Under Final Order Nos. 919-920/2000-A, dated 16-11-2000 [2001 (127) E.L.T. 874 (Tri.)] this Tribunal allowed Appeal Nos. C/288-289/2000-A filed by M/s. Rishi Electronics Ltd. against Order-in-Original No. 22/2000, dated 16-2-2000 passed by Commissioner of Customs, Calcutta. Subsequently, a ROM (C/93/2001-....

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....s as under : "(ii) As regards the case covered by Order-in-Original No. 6/92, dated 18-2-1992, I order confiscation of VCR components in question on account of under-valuation to the extent of Rs. 2,37,515/-. ITC violation in respect of the components valued Rs. 2.83 lakhs, and duty evasion to the extent of Rs. 3.5 under Section 111(m) of the Customs Act, 1962 and allow redemption thereof ....

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....that the items in question were imported by them for manufacture of finished goods in India. Appellants have emphasised that as Actual User (Industrial) they were entitled to import these items under Import Export Policy (1985-88). It is also pointed out that they had been issued import licence for the import of prohibited items as those items were required as components/parts. The contention bein....