TMI Blog2000 (7) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER S.N. Busi, 1. This appeal is directed against the Order-in-Original No. 31/98 (Commr.) dated 27-11-1997 of Commissioner of Customs, Calcutta whereunder he ordered that the value in respect of Cordless and Push Bottom (Button), Telephones be determined as per rule 6 of Customs Valuation Rules, 1988 and the value regarding Polyresin Leopard Clock and Drinking Glasses and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion. It is not known whether the Commissioner himself examined the glassware in question or whether there is any expert opinion on record. He argues that as the impugned glassware is of lead crystal, no special import licence is required. He further argues that Push Button Telephones and Leopard Clock also do not require special import licence. 2.1. Advancing arguments on the question of u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods are required to be covered by Special import licence which the appellant failed to produce before the Customs. He further submits that as the allegations of misdeclaration and under valuations having been proved, the action of the adjudicating authority in confiscating the Push Button Telephone, Glassware and Leopard Clock, and imposing fine and penalty is quite justified. 4. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to support the story of Customs. As regards glassware, we observe that the appellant has made a proper declaration in the Bill of Entry with regard to description of goods. The relevant invoice which is enclosed to the Bill of Entry describes the goods as Glassware . Absence of the expression of lead crystal does not alter the position as the invoice itself is enclosed to the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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