9911796707
TMI Blog2014 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... DR JUDGEMENT Per: Mathew John: The first appellant is a company which imported certain goods under two bills of entry filed in Chennai Customs House. The second Appellant Shri J. Chandrasekhar Reddy is the Joint Managing Partner of the first appellant company. The third appellant Shri Jatin N. Gandhi is a Partner of the indenting firm who is adjudged to have abetted actions of the first appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under Heading 84771000 of Customs Tariff Act on which anti-dumping duty was imposed with effect from 12.05.2009 by Notification No.47/2009-Cus., dated 12.05.2009. The Revenue also noticed that the value declared was suppressed from actual value. Based on such evidences, a Show Cause Notice alleging mis-declaration of description and value with intent to evade anti-dumping duty and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice were denied inasmuch as, the following documents were not supplied; (i) complete set of documents recovered by the GEQD from their computer, seized by Revenue, (ii) copies of the documents recovered from the premises of Jatin N. Gandhi, (iii) books of accounts showing that Jatin N. Gandhi made remittances over and above invoice amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without concluding the adjudication against the first two appellants properly, adjudication against the third appellants cannot be sustained. 9. Opposing the prayer, the learned Authorized Representative for the Revenue relies on the various evidences unearthed during the search operation which show negotiations between the importer and the supplier was for supply of "Injection Moulding Machines" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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