I.J. Rao, Member (T)

1. This appeal is against the impugned order of the Collector by which he allowed the Respondents clearance of an imported consignment of 59 rolls of what was described the Respondents as "Cinematographic Colour Films (unexposed) positive". The Respondents filed a Bill of Entry containing the said description of the goods and claimed clearance of the same under OGL, Appendix 6, List 8, Part 1, Item 186(I) of AM 85-88 Policy. The Respondents also claimed concessional rate of customs duty under Notification No. 52/86 read with Notification No. 157/88-Cus. They also claimed the benefit of Exemption Notification No. 50/88-C.E. in respect of Additional Duty of Customs (CVD).

2. When the goods were examined, they were found to be colour films - Jumbo Rolls. It was, therefore, considered by the Customs that the goods were deliberately misdeclared as "Cinematographic colour film" as, if assessed as such and not as Jumbo Rolls, the Respondents would have paid duty of Rs. 16,19,842 instead of Rs. 68,09,504. The Customs also felt that there was an attempt to camouflage the nature of the goods and to hoodwink the Customs as the labels pasted on the rolls also declared t