SUNSUI INDIA LTD. Vs. CCE

JUDGEMENT

(1.) M /s. Sunsui India Ltd. and their Managing Director have filed these four appeals against Order -in -Appeal No. 88 to 97/2003 by which the Commissioner (Appeals) has upheld the enhancement of assessable value of the goods imported by them, upheld the demand of Customs duty and penalty imposed on the Appellant Company and reduced the penalty imposed on the Managing Director.

(2.) SHRI Manik Chand, learned Consultant, mentioned that the Appellants manufacture electronic watches and clocks; that they imported parts of watches and electro micro circuits in January 1997 and September 1997; that based on the export declaration filed by their supplier with the Hong Kong Customs and Central Excise Department, the Customs Department in India has enhanced the assessable value of the goods imported by them. He mentioned that the Appellants are not challenging the demand of Customs duty as confirmed by the Commissioner (Appeals) in the impugned Order. In view of this we uphold the demand of Customs duty against the Appellants.

(3.) 1 The learned Consultant submitted that as the imported goods had been cleared to them on payment of duty after filing the bill of entry in 1997 and the goods in question had never been seized by the Department, the question of confiscation of the goods and consequent their redemption on payment of fine does not arise. He relied upon the decision in the case of Ram Khazana Electronic v. C.C., Air Cargo, Jaipur, 2003 (156) ELT 122 (T) and Prudential Pharmaceuticals Ltd. v. C.C., Chennai, 2001 (136) ELT 1057 (T).