9911796707
TMI Blog2001 (5) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Archana Wadhwa, Member (J)]. - In the present appeal, the Brick Games and Video Cassettes (Blank 1 Inch) were confiscated by the authorities below on the ground that the same required Import Licence for importation and on the ground of undervaluation of the same. The Authorities have given an option to the appellants to redeem the goods on payment of a redemption fine of Rs. 4,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the arguments of the learned Advocate inasmuch as the word, 'suitable' in the entry against EXIM Code No. 852390 03.20 shall cover any or all 1/2" video cassettes that can work on S-VHS video cassettes imported by M/s. Shree Salasa Impex, New Delhi, are demonstrated before Deputy Commissioner of Customs, Calcutta Customs House and found that the same can work on S-VHS type of VCR. We are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate General of Foreign Trade whose decision thereon shall be final and binding.' We, are, therefore, convinced that the impugned goods are correctly classifiable under EXIM Code No. 852390 03.20 and as such freely importable. In this view of the matter, the impugned order is required to be set aside. Accordingly, we do so." By following the ratio of the above Order, we hold that no licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants, we fully agree with them. The enhancement made by the authorities below in respect of different models of the goods, is only marginal and the same has been satisfactorily explained by the appellants as being on account of the huge quantity of the goods as compared to the earlier importation made by them. Accordingly, we hold that there was no undervaluation on the part of the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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