9911796707
TMI Blog2007 (4) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... Malaysian International Chamber of Commerce and Industry was also submitted by the appellants. The bill of entry was assessed to duty and the appellants paid the assessed duty. Subsequently, the goods were examined in presence of the S.I.B. officials. On examination, the quantity was found as per declaration. But there was no marking of origin either on the goods or on the packages. The appellants were asked to provide the manufacturer s invoice which was not submitted by them on the ground that the Malaysian suppliers did not make the same available claiming trade secrecy. The appellants also violated the terms of Notification No. 44(RE-2000)/1997-2002 dated 24-11-2000 issued by the Ministry of Commerce Industry, New Delhi, according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent because your promise us that by relinquishing your honour drop the proceeding of show cause and will refund the duty with interest. Therefore we are filing an appeal before the ld. Tribunal against the order passed by your honour and request you not disposed the goods till the Ld. Tribunal decision or goods may be released to us on security deposit. The security deposit amount may be fixed by your honour. Further we would like to inform you that it was clearly informed to your honour at the time of PH that there are no misdeclaration of country of origin which may be confirmed from your dept. show cause notice and relied documents. Only as per your advise of refunding the duty amount with interest we agree to relinquish the consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cites the following decisions in support of his arguments that when the country of origin is mis-declared to evade payment of anti-dumping duty, penalty is imposable :- (i) Shiwalya Spinning Weaving Mills (P) Ltd. v. Commissioner of Customs, Amritsar, 2002 (146) E.L.T. 610 (Tri. - Del.) (ii) CC (Import), Mumbai v. Nav Maharashtra Chakkan Oil Mills, 2004 (168) E.L.T. 234 (T) = 2004 (92) ECC 193 (Tri.) 4. After hearing both sides and perusal of the case records, we find that the enquiries conducted by the Department raises suspicion that the impugned batteries imported by the appellants can be of Chinese origin, particularly in the absence of markings on the goods and on the packages. However, we find a major lacuna in the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for home-consumption has been made. In view of the fact that the title to the goods has been relinquished, there can be no duty-liability on the appellants. Apart from that, there is insufficient and inconclusive inquiry on the part of the Department and particularly, the impugned certificate of origin has not been got verified as to whether the same is genuine or not. Hence the benefit of doubt regarding mis-declaration of origin has to be extended to the appellants. Consequently, the impugned Order imposing penalty on the appellants is set aside and the appeal is allowed with consequential benefit to the appellants. 6. Before parting with the case, we would like to observe that the departmental adjudicating authorities and the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
