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GEMINI CORPORATION versus COLLECTOR OF CUSTOMS


Hdg 70:14 & 70 19 Import Policy Order (1981 82) Free List, Part A, Section 1 Customs Duty Applicant Various values for the import of beads and false pearls listed under Sr No. 80 of the free list to a registered importer. Was granted an import license of, Part A, Section 1 Customs officials after the bill was submitted that the goods were found to be missing classes in white colors, which means a chandelier import on which the importer stated In other cases similar glass articles of the article were cleaned, in reply to the Shukase notice, stating that according to the practice of the past, its goods were purified. N Customs tariff was classified under HDG 70 19 and was properly covered under the Import License Customs Department, it was concluded that the glass stones were imported because of diamond cut. The equipment was more appropriately graded and two holes, one at one end, and this diamond cut and hole were specifically for chandelier use and in reference to past practice it was of no consequence because the bill off. The goods contained under the entry did not show that the glass stones were cut diamonds so the order was ordered to confiscate the unrelated goods as per the department. This type of goods was not disclosed under the HDG 70 14, but under the HDG 70 19 record. Depending on the conclusion of the showcase notice issued by the department, material not disclosed was made on the basis of the fine material used by the department to manufacture the synthetic glass stones. Was not based on the decision of the department before it failed to take into consideration

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