Per P.G. Chacko : The relevant facts of the case are as under :-

2. The appellants had imported a consignment of goods and filed Bill of Entry No. 94 dated 19.4.2001 through CHA for clearing the goods at concessional rate of customs duty in terms of entry No. 361 of the Table annexed to Notification No. 17/2001-Cus. dated 1.3.2001. The description of the goods as shown in the Bill of Entry was "PARTS OF VIDEO GAMES AS PER INVOICE" and the Customs Tariff Heading shown was 9504.90. In the relevant invoice dated 3.4.2001, the description of the goods was given under main heading. "PARTS OF VIDEO GAMES" and three sub-headings serially numbered 1, 2 & 3. Sl.No. 1 was captioned MODEL TERMINATOR 8 BIT and consisted of 10 parts mentioned at A to J, each part (barring the last part viz. SCREW mentioned at J which was in a quantity of 132000 pieces) quantified as 6000 pieces. Sl.No. 2 was captioned MODEL POLYSTATION 8 BIT and consisted of 7 parts mentioned at A to G, each part quantified as 550 pieces. The description against Sl. No. 3 was COB FOR MAIN CONSOLE FOR 8 BIT VIDEO GAME, and the quantity thereof was shown as 500 pieces. On examination of the goods, the Customs authorities foun