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2023 (8) TMI 558 - AT - CustomsAbsolute Confiscation of imported goods - 1,70,000 dozen pieces of goods described as Zinc Choride Heavy Duty R6 AA Battery - misdeclaration of country of origin and RSP of the goods - non-compliance of conditions under Notification No.44 (RE-2000) - HELD THAT - The ld.Commissioner (Appeals) agreed upon that in the impugned order, there is no contrary evidence to the findings of the ld.Commissioner (Appeals) that the impugned batteries are not having country of origin in Malaysia. Therefore, there is no infirmity in the misdeclaration of the country of origin and the price of the impugned goods. The price declared by the respondents is accepted. Consequently, the respondent has not contravened the DGFT Notification No.44(RE-2000)/1997-2002 dated 29.11.2002. There are no infirmity in the impugned order. Therefore, the same is upheld - appeals filed by the Revenue are dismissed.
Issues Involved:
1. Country of origin of the imported batteries. 2. Valuation of the imported goods. 3. Alleged contravention of DGFT Notification No.44(RE-2000)/1997-2002. Summary: 1. Country of Origin of the Imported Batteries: The issue was whether the imported batteries were manufactured in China or Malaysia. The respondents claimed the batteries were of Malaysian origin, supported by a certificate from the Malaysian International Chamber of Commerce & Industry (MICCI). The DRI suspected the batteries were of Chinese origin and conducted investigations, including overseas enquiries. However, the Commissioner (Appeals) found that the DRI's investigation was incomplete and based on faulty premises. The certificate of origin from MICCI and the "Made in Malaysia" marking on the batteries were deemed credible. The Commissioner (Appeals) concluded that the batteries were indeed of Malaysian origin, and the lower authority failed to disprove this. 2. Valuation of the Imported Goods: The initial declared value of Rs. 1239 per 1200 pieces was enhanced to Rs. 3800 per 1200 pieces by the Adjudicating Authority, and further to Rs. 3 per piece. The Commissioner (Appeals) found this enhancement contradictory and not in accordance with the Customs Valuation Rules, 2007. The proper procedure for rejecting the transaction value and enhancing the RSP was not followed. The Commissioner (Appeals) set aside the enhancement and accepted the RSP of Rs. 1.50 per piece, which was agreed upon by the respondents. 3. Alleged Contravention of DGFT Notification No.44(RE-2000)/1997-2002: The Commissioner (Appeals) found no evidence of misdeclaration of the country of origin or the price of the imported goods. Consequently, it was held that the respondents did not contravene the DGFT Notification No.44(RE-2000)/1997-2002. Conclusion: The Tribunal upheld the findings of the Commissioner (Appeals), confirming that the imported batteries were of Malaysian origin, the valuation was correctly determined, and there was no contravention of the DGFT Notification. The appeals filed by the Revenue were dismissed.
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