1998 (7) TMI 687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....khs in lieu of confiscation in addition to imposing penalty of Rs. 50,000/-. The said action was taken on the ground that from the goods imported complete camera could be assembled with the help of just screws and as such the import was hit by entry No. 172 of Appendix 2B of the Import Trade Control Policy for 1990-93. The value of the goods was also held to have been misdeclared and the rate of US $ 9 per piece shown in the invoice was increased to US $ 15.8 per piece on the basis of prices mentioned in price list of another supplier of Hong Kong submitted by the appellant. On this basis the declared value of Rs. l,94,472/- for the imported consignment was enhanced to Rs. 3,34,278/-. 2. Learned Counsel for the appellant, Shri Hari ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....artment had gone by the material provided by the appellant company itself for the value adopted. The claim made by them on the strength of the supplier's letter dated 23-11-1990 had been rightly rejected by the adjudicating authority as the price shown in that letter related to camera with lens of 5.6 power whereas the imported camera was different and more powerful and efficient with lens power 3.8. Learned Counsel gave a rejoinder that the import was made in a bona fide manner and they had filed a single Bill of Entry along with all the three invoices concerning the entire consignment. 4. We have considered the submissions. We have perused the record. We find that appellant had entered the description of the goods imported as came....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter system, view finder, flash lens of 3.8 mm. Film Transport System, back cover and low light indicator. All the goods imported were held to be complete camera in knocked down condition capable of being assembled just by using screws. Import of cameras was held to be hit by entry No. 172 of Appendix 2B of the Import Policy which read as follows :- All consumer goods, howsoever described, of industrial, agricultural or animal origin, not appearing individually in Appendices 3 Part A and 5 or specifically listed for import under Open General Licence. The adjudicating authority has found that what appellant had imported were cameras, having the following specifications, film size 35 mm, lens F 3.8 Auto wind Auto rewind, Built in Flash a....