Per Justice U.L Bhat: Appellant imported five consignments of components and sub-assemblies of C.C.T-video Camera, one consignment under R.E.P. Licence and the other consignments under OGL. The first four consignments were packed in three cases. The fifth consignment was packed in a separate case. Examination showed that three cases contained electronic sub-assemblies and the fourth case contained plastic bodies of video camera and that all the imported goods, when put together formed complete sets of video cameras, Model JVC GX N. 5.E, in CKD condition. Import of video cameras was restricted as per entry 122 of Appendix 2 Part B of 1985-1988 Import Policy and required a specific licence which the appellant did not possesses. Invoice value was also found to be low. Show cause notice was issued in regard to the unauthorised import and misdeclaration of value. It was contended that appellant was a small scale manufacturer of video cameras and actual user of the imported goods, that the import was not of video cameras in SKD condition attracting entry 122 of Appendix 2 Part B but of components and sub-assemblies governed by other entries and the import of first consignment was su