ROCHI RAM AND SONS Vs. CCE

JUDGEMENT

(1.) M/s. Rochi Ram and Sons have filed the present appeal being aggrieved with the Order -in -Original No. 34/2002 dated 10.12.2002 passed by the Commissioner of Customs.

(2.) Shri C. Harishankar, learned Advocate, mentioned at the outset that the Appellants are not disputing the demand of Customs duty amounting to Rs. 5,379 confirmed against them in respect of 2000 leather straps imported by them in excess of the quantity shown in Bill of Entry No. 168 filed by them. In view of this we uphold the demand of Customs duty Rs. 5379.

(3.) The learned Counsel further mentioned that the Commissioner, under the impugned Order, has confiscated watch movements imported by them under Bill so Entry Nos. 167 and 168 on the ground that the conditions of the Notification No. 1/64 -Cus dated 18.1.64 were violated in as much though the goods were bearing the trade mark "ROCHEES" of the appellants, the name of the manufacturing country and the manufacturer's name were not mentioned thereon.