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JYOTI BALASUNDARAM, V.K.AGRAWAL
SAB Electronics Ltd. – Appellant
Versus
Commissioner of Customs, New Delhi – Respondent


Advocates Appeared:
A.N. Haksar, Jitendra Singh,Prabhat Kumar

ORDER

Per V.K. Agrawal :

Inthese three appeals, arising out of a Common Order passed by the Commissioner of Customs, the issue involved is whether M/s. SAB Electronics Ltd. have imported complete EPABX and Telephone system in CKD/SKD condition under 37 Bills of Entry or Parts and components of EPABX.

2. Briefly stated the facts are that the Appellants entered into an agreement with M/s. Kyushu Matsushita Electric Co., Japan (KME) for receiving certain technical assistance and technical information and know how for manufacturing EPABX Proprietary Telephone for EPABX; that investigation was carried out on the basis of an information to the effect that they had imported 21,06,10 components in CKD/SKD condition from M/s. B.N. Nagano Co., Tokyo which required Special Import Licence and attracted rate of duty applicable to complete items. The Commissioner of Customs, under the impugned Order confirmed the demand of Customs duty amounting to Rs. 95,91,819/-, imposed penalty of Rs. 5 lakhs on the Appellant Co., Rs. 2 lakhs on Shri G.K. Jiwarjka, Director and Rs. 1 lakh on Shri C.S. Bhalla, Production Manager and held that the goods valued at Rs. 5.54 crores were liable for confiscation unde

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