1996 (10) TMI 161

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..... t. Shri M. Ali, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. By the order impugned in this appeal, the Commissioner of Customs I, New Delhi, confiscated two sets of 20 CDs under Section 111(1) of the Customs Act, 1962, directed assessment of the goods at a cumulative price of US $10,032.50 for 20 CDs sets, confiscated all the 27 Cds (each) under Section 111(m .....

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..... reason, according to the appellant, is that these are paks specially designed to meet the requirements of educational institutions like Universities and, therefore, their price is lower. It is indicated in the course of arguments that several Public Sector national laboratories have imported similar paks at similar prices and the customs authorities have allowed clearance without raising any objec .....

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