misdeclaration would sustain. It was claimed that 'watch movements' being declared as 'watch modules' amounted to a misdeclaration. Declaring the goods ... significant difference in the declaration between 'watch movements' and 'watch modules'. The value has been declared as per invoice. The fact
stated that the representative of Citizen Watch Company Ltd. had come to India and offered to supply watch modules at very competitive rates. The said ... Services (Hong Kong) Ltd. is not for watch movements but watch parts. He argued that a watch movement would consist of many parts
electronic modules for electronic watches of all types.
(b) Following components of electronic watches [both for (digital) and (analogue) watches]
(c) Large scale integrated circuits ... electronic watches and not electronic clocks or timepieces. Large scale Integrated Circuits/devices/chips all types of electronic watches which are used in watches, clocks
Vikas Watch Manufacturing Company are engaged in the manufacture and assembly of various items including Electronic Calculators, Digital Electronic watches and Modules thereof, Electronic clocks ... registered as a SSI unit for the manufacture of complete watches of which watch modules are a part. The appellants being actual users are therefore
Shri Jetmal Bhav Singh vs Mumbai(Prev) on 18 November, 2020
CUSTOMS, EXCISE & SERVICE
that time, there was no provision for
bringing any watch modules in the guise of house hold articles
since, it was banned articles ... evidence
PW-1 has deposed that majority of the goods like watches,
watch modules and perfumes etc., were in commercial quantity.
Further, he has deposed
Shri P.V.B Chary on the grounds inter alia that watch modules imported by them were undervalued and further for the reason that they ... engaged in the manufacture of watches and did not possess any valid import licence for import of watch modules.
3. The Commissioner has ordered that
pieces valued at Rs. 25,60,000/- of liquid crystal display watch modules with button cells. No invoice was found in the parcels. The goods ... connivance with the foreign supplier, planned to import watch modules, undervaluing them etc. He however could not go through this plan to undervalue the goods
Prem Watch Co. vs Commissioner Of Customs on 20 October, 2000
Equivalent citations: 2001(127)ELT823(TRI-DEL)
ORDER
K.K. Bhatia, Member ... premises of the appellants on 24-4-1997. On search, Digital watch modules, Quartz watch modules, Watch dials and Wrist watches of foreign origin totally
Customs (Appeals) upholding the" adjudication order by which value of watch modules imported by the appellants herein in September, 1993 has been enhanced from ... ready to accept delivery of about 5 lakhs pieces of watch modules from M/s. Artek Electronics for a price ranging from
