Harish Chander, Member (J)

1. Since both the appeals emerge from the same impugned order and as such are disposed of by this consolidated order. The appellants M/s. Singh Radio and Electronics had imported 140 packages vide Bill of Entry No. 50020 dated 15-12-1983. The description of the contents of the said 140 Pkgs. had been declared in Col. No. 6 of the said Bill of Entry as 'Tape Recorder parts-Sub-assembly - as per invoice attached." As per invoice No. DMER-10, dated 31-8-1983 of M/s of entry, the unit price per sub-assembly was Japanese Yens 1030 G I New Delhi and accordingly the assessable value of the said goods i.e. 2000 sets of Sub-assemblies had been worked out and declared in Col. No. 9 of the said Bill of Entry as Rs. 1,08,469/- after adding 20% as notional freight. One package out of the said 140 Pkgs. was opened and examined by the Custom Officers and was found to contain Sub-assemblies (Electronic populated Ptd. circuit Brands) of a Stereo Radio Cassette recorder and the remaining 139 Pkgs. had not been opened in view of the oral admission by the appellants that they also contain the same items. The packages were seized under Section 110 of the Customs Act, 1962. It was also discovered that the appellants had cleared another consignment from Bombay vide Bill of Lading No. F. 3/31-8-1983 containing besides other components of Radio Cassette Recorders prepared cabinets of make National Model RX-4960F duly affixed with metalic plates bearing markings "Dyanora". The revenue authorities were of the view that "Dyanora" was written to avoid detection of the real make and model and consequential clearance of the goods against an Invalid Import Licence. On 14-2-1984 the officers of the Special Investigation Branch, Custom Collectorate, New Delhi searched the godown premises of the appellants situated at A-62, Naraina Industrial Area, Phase-l, New Delhi In the presence of two Independent witnesses. Carton Nos. A 182 and A 662, selected at random, out of the 868 Pkgs., on examination, were found to contain 3 pieces each of prepared cabinets (comprising of front, back, cassette cover and battery covers) and each of the back cover of the said prepared cabinets were found affixed with metalic plates bearing markings Dyanora Mod RX-4960F, Power source AC 110-115V/115-127V 200 in 220V-230-250V 50/60MV1600 Battery 6'B' size Batteries National UM.I or equivalent Part No. 77961 WA" Part No. 7961 WA; and on removal of the said metalic plates the following markings, were found engraved on the body of the back cover:

National Pana Sonic

Model No. RX 49 60F

Power - Sons -

AC Z 110, Battery -6-

Matsushita Electric Co. Ltd.

Made in Japan.

the station Dials, fitted on the front covers, were found bearing markings BM-MW-SWI-SW2-4 Band Stereo Radio Cassette Recorder". These 868 packages had been cleared from Bombay Customs vide Bombay Customs House Import Department S. No. 3030 dated November 83 cash HC 408 dated 1-12-1983, Bill of Lading No. F.3/31-8-1983 as 'tape recorder parts" against Import Licence No. P/S/1934128 dated 17-8-1982 and P/W/0356055 dated 29-7-1982 and were seized under Section 110 of the Customs Act, 1962 by the Collector of Customs, New Delhi. On the basis of Invoice Nos. BMER 5, 6, 7, 8 9 all dated 6-9-1983 issued by M/s. Nagono Co. Ltd., Tokyo the assessable value had been worked out and declared in Col. No. 9 of Bombay bill of lading No. F.3/31 -8-1983 as Rs. 2,48,587/-. Assembly of each one components cleared vide Delhi Custom House Bill of Entry No. 50020, dated 15-12-1983 and Bombay Custom House Bill of Lading No. F.3/31 -8-1983 (Import Department S. No. 3030 dated November, 1983) shall form a complete Stereo Radio Cassette Recorder make National (Model RX 496 OF)- The total assessable (CIF) value of one such Stereo Radio Cassette Recorder in SKD condition according to the above mentioned Invoices, worked out to J. Yens 3973 CIF or Rs. 179.35 (exchange rate J. Yens 2279 Rs. 100/-). The said Special Investigatio