I.J. Rao, Member (T)

1. The question that arises for a decision in this appeal relates to the value of transistors imported by the appellants under a bill of entry covering two invoices dated 5-4-1990 and 18-4-1990. The goods comprised Avantek Silicon transistors 2000 nos. and Avantek transistors FLT (model ATF 10135). The appellants declared a value of Rs. 1,06,160/-. The Customs after due process enhanced the value to Rs. 2,13,841.78 by the impugned order, and demanding duty on the enhanced value, confiscated the goods and imposed a penalty also. Hence this appeal.

2. Shri Puri, the learned Advocate for the appellants submitted that the two transistors were components for dish antenna manufactured by the appellants. He stated that these two were critical components and were manufactured by only two Units in the world, one in Japan and the other in United States of America. The present import was from the United States. The learned Advocate submitted that the United States controls the export of the transistors through a body called COCOM.

3. Shri Puri argued that enhancement of the value, confiscation and penalty were ordered by the Department on the basis of an import made in