9911796707
TMI Blog2013 (10) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... “processed” as mentioned in the certificate are different and distinct in nature. Apart from that, the time of examination of the machines by the Customs officers, it is seen that the goods were manufactured in China by M/s. Ningbo Bole Import & Export. Co. Ltd. China on the basis of the technical literature and marking on the machines. Serial No. 12 to Notification No. 47/2009-Cus. dated 12.5.2009 provides that goods manufactured in China, even if exported from a country other than China, it would be liable for anti-dumping duty. Goods were not prohibited for imports - Since, the goods were liable for confiscation under Section 111(m) of the Customs Act, 1962 the same has to be allowed for redemption even for the purposes of re-export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to avoid to payment of anti-dumping duty. A show-cause notice was issued to the importer and Shri Chandradeep Baid, Managing Partner of the importer-company proposing to impose anti-dumping duty in terms of Sl. No. 12 to Notification No. 47/2009-Cus. dated 12.5.2009 and to confiscate the goods under Section 111(a) of the Customs Act, 1962 along with penalty under Section 112(a) and 114AA of the said Act and also proposed to impose penalty on Shri Chandradeep Baid, Managing Partner of the importer under Section 112(a) and 114AA of the said Act. The original authority rejected the request to re-export the goods and confiscated the goods with an option to redeem the same on payment of a fine of Rs. 2 lakhs and also demanded anti-dump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside by both the authorities below. Hence it is prayed that the redemption fine and penalty may be set aside and re-export be allowed. 5. The learned AR reiterates the grounds of appeal. He submits that it was found during the investigation that the goods were manufactured in China and the Malaysian supplier was only a front-company. It is submitted that it is a case of deliberate attempt to evade anti-dumping duty and the Commissioner (Appeals) wrongly allowed re-export of goods, which is not applicable in this case. 6. After hearing both Sides and on perusal of the records, we find that the importer filed the appeal for setting aside the fine and penalty. It is the contention of the learned counsel that there is no mis-declaration an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.5.2009 provides that goods manufactured in China, even if exported from a country other than China, it would be liable for anti-dumping duty. Hence, the submission of the learned counsel is without any substance. After considering the overall evidences, the authorities below have concluded that the goods were manufactured at China. In view of the above, we do not find any merit in the appeal of the importer. 8. The learned AR submits that it is a clear case of mis-declaration of the goods and the direction of the Commissioner (Appeals) to re-export the goods is not proper and legal. For the purpose of proper appreciation of this case, the relevant portion of the findings of the Commissioner (Appeals) is reproduced below:- "7. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-export was permitted by the Hon'ble Tribunal on the ground that the goods were not prohibited for imports. Going by the same analogy, I also permit the re-export of the impugned goods. Since, the goods were liable for confiscation under Section 111(m) of the Customs Act, 1962 the same has to be allowed for redemption even for the purposes of re-export. 9. In view of the above discussions and facts stated therein, I allow the re-export of the impugned goods on payment of redemption fine and penalty imposed by the LAA under Section 125 of the Customs Act, 1962 and under Section 112(a) ibid respectively. I also uphold the penalty imposed on Shri Chandradeep Baid, Managing Partner of the importer's firm under Section 114AA ibid. Except ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
