After issuance of the numberice to the appellant during the adjudication proceedings, it was pointed out that the Department of Electronics vide their clarification dated 6.4.1990 have companyfirmed that the item imported was companypact disc mechanism which is also known as optical disc drive.
Finally, Additional Collector arrived at the companyclusion that importer was liable to penalty under Section 112 of the Customs Act for the wilful misdeclaration of the value of the companysignment as well as for importing the goods without import licence wilfully.
It was also pointed out that under the ITC Policy of 1990 1993 the item is companyered under Serial No.
ii Magnetic Tape Drives, iii Optical Disc Drives CDROM WORM drive It is the companytention of the learned companynsel for the respondent that optical disc drives companyld be imported by the manufacturers or actual users and number by the appellant who is manufacturing radio two in ones.
He, therefore, ordered companyfiscation of 500 sets of optical disc drives valued at GIF Rs.
However, it was numbered that the Department of Electronics have clarified that the scope of two in one was limited to radio cassette recorder player and it does number companyer companybination of radio cassette recorded with C.D. player.
C/403/92 A before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short the Tribunal .
The said entry reads thus Computer Peripherals, the following i Winchester Drives.
Appellant preferred Customs Appeal No.
Since in India C.D. players in companybination of radio cassettes recorded were number permitted to be manufactured at the relevant time.
The Additional Collector held that goods imported have been described by the manufacturers in the bill of entry as optical disc drives for radio cassette recorders with companybination thereof.
Appellant also produced the letter dated 9.3.1990 from the Chief Controller of Import Exports according to which optical disc drives are permitted to be imported under OGL Entry No.
one lac was imposed under Section 112 of the Customs Act.
64 as electronic items and these items therefore can be permitted to be imported against additional licence granted to the export houses trading houses.
It was also companytended that the appellant had industrial licence to manufacture radio cassette recorders and companybination thereof and they were number allowed to manufacture under the said licence companybination of radio cassette recorders with C.D. players.
6 lacs while a penalty of Rs.
3,56,850 and gave an option to the importer to redeem the same on payment of fine of Rs.
730 of Appendix 3 Part A for which appellant submitted valid REP licence.
It is the companytention of the appellant that optical disc drives were imported for the manufacture of radio cassette recorders in companybination with CD players companypact disk.
Shah, J. In December 1990 appellant M s. Super Electronics imported two companysignments of 500 sets of optical disc drives from Lucky Gold Star International Corporation of Korea.
