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Ma Sherawali Impex And Ors. vs Commissioner Of Customs (Port) on 10 June, 2003 cites

Sony India Ltd. vs Commissioner Of Customs, Icd, New Delhi on 28 May, 2002

We also take note of the judgment rendered by the South Zonal Bench in the case of Award Electronics v. CC, Chennal, 2003 (85) ECC 737 (T) : 2003 (85) ECR 737 by relying upon the Larger "Bench decision in the case of Sony India Ltd. v. CC, ICD, New Delhi (supra) wherein it was held that the Revenue cannot take full value of the cameras, for the parts, of cameras imported.
Customs, Excise and Gold Tribunal - Delhi Cites 24 - Cited by 19 - Full Document

Award Electronics vs Cc on 11 December, 2002

(c) Award Electronics v. CC Chennai, 2003 (85) ECC 773 (T): 2003 (85) ECR 737 (T) wherein it was held that value of complete sets i.e. video cameras and Handicam video camera of Sony Brand cannot be taken for the parts. It was also held therein that Revenue cannot take the full value of the full video camera and since there was no mis-declaration, as the part of sub-assembly were fully disclosed in the respective bills of entry the goods cannot be confiscated under Section 111(m) of the Customs Act, 1962.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 6 - Cited by 3 - Full Document
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