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, 19