These appeals have been filed against the common order dated th November of the Customs Excise and Gold Control Appellate Tribunal which while confirming the order of the Commissioner of ... Customs held that drawings designs etc relating to machinery or industrial technology were goods which were leviable to duty of customs on their transaction value at the time of their import As principal arguments on behalf of the appellants were addressed in the case of M s Hotel Leela Ventures Limited by Mr Ashok H Desai learned senior counsel for the sake of convenience we will refer to the relevant facts in that case in greater detail