2005 (9) TMI 338

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..... ate, for the Appellant. Shri K.M. Mondal, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Anti-dumping duty of Rs. 38,11,012/- (increased by corrigendum dated 23-8-2002 from Rs. 24,48,851.45 raised in the show cause notice) has been levied under the impugned order, under the provisions of Section 9A of the Customs Tariff Act, 1975 together with inter .....

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..... le to confiscation under Section 111(m) of the Customs Act, and due to non-availability for confiscation, redemption fine of Rs. 42 lakhs has been imposed and penalties of Rs. 12 lakhs and Rs. 6 lakhs imposed upon the importers and the Director of the importing company respectively, under Section 112(a) of the Customs Act. Hence these appeals. 2. We have heard both sides. The importers had decla .....

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..... IA BATCH NO. MANUFACTURED DATE 2. CITRIC ACID ANHYDROUS 25 KGS NETT CONFORMS WITH FOOD FRADE BP 88/USP XXII MANUFACTURED BY P.T. BUDI ALAM KENCANA SUNGAI BUDI GROUP INDONESIA BATCH NO MANUFACTURED DATE 3. The explanation of the Director of the importers as to why the above markings which are normally to be found on bags of Citric Acid were not appearing .....

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..... t the bags in which the goods were packed did not bear details normally found on Citric Acid supplied from M/s. Sungai Budi Group, Indonesia can only point to the goods not being of Indonesia origin. But that is not the issue for determination. What is relevant is only to decide whether the goods are of Chinese origin. The fact that the goods were packed in bags without any details thereon which w .....

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..... 1677.06 under the anti-dumping duty Notification, the goods have been proved to be of Chinese Origin, is not tenable for the reason that the normal price prescribed in the Notification is relatable to the country of origin viz. China and is not independent thereof. No enquiry has been conducted as to whether the transaction value is lower than the value of contemporaneous imports of Citric Acid fr .....

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