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JYOTI BALASUNDARAM, P.K.KAPOOR
Savitri Electronics Co. – Appellant
Versus
Collector of Customs – Respondent


Advocates Appeared:
R.G. Mahalingam, Ajay Laroia, G.L. Rawal,Ashok Mehta

ORDER

P.K. Kapoor, Member (T)

1. Since these three appeals arise out of the same order, they are disposed of by this common order.

2. Briefly stated the facts of the case are that on the basis of information that a consignment of six wooden cases declared to contain car cassette player parts of Japanese origin was consigned to M/s. Savitri Electronics Co. 59, Janta Nagar, Jaipur, a fictitious firm, the officers of the Directorate of Revenue Intelligence detained the goods which were unloaded by the vessel 'Shinkai Maru' which arrived on 18-3-1986. On 4-4-1986 the goods were examined. It was found that the goods comprised of almost complete 'car cassette' players in CKD/SKD condition with only about 5% of the parts in terms of value not having been imported. In their letter dated 9-4-1986 M/s. Orient Shipping Agency (P) Ltd. informed the Department that under instructions from the suppliers in Tokyo the consignors' name had been amended and the new consignors were M/s. Esvee Enterprises, New Delhi. Neither M/s. Savitri Electronics Co. nor M/s. Esvee Enterprises filed any Bill of Entry for the clearance of the goods. Shri Onkar Bhardwaj appeared before the Directorate of Revenue Intelli

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