1994 (2) TMI 161 - AT - Customs

Summary

Issues:
1. Classification of imported goods as WOW Flutter Meter or WOW Calibrator
2. Application of Notification No. 77/89 and importation under a license
3. Mis-declaration of goods and confiscation under Customs Act
4. Valuation discrepancy between actual import price and declared price
5. Reliance on document for valuation and genuineness of the document

Classification of Imported Goods:
The appellants imported WOW Flutter Instruments described as "Coup part of Audio Cassette Recorder." The department classified them as Electrical Measuring Instruments, while the appellants argued they were WOW Flutter Calibrators covered under Notification No. 77/89. The Tribunal determined the goods to be WOW Flutter Meters based on the catalog description, rejecting the argument that Calibrators are also Meters. The goods were assessed under Chapter 90, leading to confiscation due to mis-declaration and lack of a valid license.

Valuation Discrepancy:
The department alleged the actual import price of WOW Flutter Meters to be higher than the declared price. The appellants challenged the reliance on a document dated 24-8-1991 for valuation, questioning its genuineness. The lower appellate authority upheld the valuation based on the document, citing previous judgments. The Tribunal found the document unavailable on record, leading to a remand for reevaluation of the goods' value.

In conclusion, the judgment addressed the classification of imported goods, the application of relevant notifications, mis-declaration leading to confiscation, valuation based on document authenticity, and the remand for reevaluation. The Tribunal upheld the classification as WOW Flutter Meters, denied the benefit of Notification No. 77/89, and remanded the valuation issue due to the unavailability of crucial documents.