2000 (7) TMI 998

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....nd S.N. Busi (T), Members For Appellant: A.K. Chatterjee, Consultant For Respondents: R.K. Roy, JDR ORDER S.N. Busi, 1. This appeal is directed against the Order-in-Original No. 31/98 (Commr.) dated 27-11-1997 of Commissioner of Customs, Calcutta whereunder he ordered that the value in respect of Cordless and Push Bottom (Button), Telephones be determined as per rule 6 of Customs Valuation....

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....he order impugned does not disclose the basis on which the adjudicating authority has arrived at the said conclusion. It is not known whether the Commissioner himself examined the glassware in question or whether there is any expert opinion on record. He argues that as the impugned glassware is of lead crystal, no special import licence is required. He further argues that Push Button Telephones an....

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....d. Inviting attention to the ITC Policy for April, 1997, March 2000, the ld. JDR submits that the impugned goods are required to be covered by Special import licence which the appellant failed to produce before the Customs. He further submits that as the allegations of misdeclaration and under valuations having been proved, the action of the adjudicating authority in confiscating the Push Button T....

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....lar goods of like kind, quality. In the instant case, the order impugned does not adduce any such evidence to support the story of Customs. As regards glassware, we observe that the appellant has made a proper declaration in the Bill of Entry with regard to description of goods. The relevant invoice which is enclosed to the Bill of Entry describes the goods as "Glassware". Absence of the....