2000 (5) TMI 723

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..... Member (J)]. - On matter being called none appeared for the appellants and Shri J.M. Kennedy, learned JDR for the Revenue. 2. Vide the impugned order, the Commissioner of Customs, Calcutta has confirmed the demand of duty of Rs. 44,000.00 by enhancing the assessable value of the Bobbin Cases imported by the appellants from China and has also confiscated the goods with an option to the appe .....

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..... 50,000 pieces. As regards the misdeclaration, the appellants have submitted that the Chinese brand-name - TOWA - was also embossed on the Bobbin Cases and to this effect, a fax message from the supplier of the goods was received indicating that the brand-name "Japan" was inadvertently stenciled on top of the "TOWA" monogram instead of the brand-name - 'TOWA'. But the invoice-value remained the sam .....

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