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TMI Blog2018 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per : Ramesh Nair The fact of the case is that the appellant imported Zinc Chloride Heavy Duty AA Battery under bills of entry no. 862980 dated 06/08/2007. Special investigation and intelligence (Import), JNCH, Nhava Sheva intercepted the imported consignments. On verification of correct nature of goods and country of origin it was felt that the goods were mis-declared. Accordingly, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant are prohibited goods and ordered for re-export of the same. However, no anti-dumping duty was confirmed. Against the confiscation of the goods redemption fine of ` 2,25,000/- in terms of section 125 of the Customs Act, 1962 was demanded. A penalty of `1 lakh in terms of section 112(a) of the said Act was also imposed. Being aggrieved with the order-in-original, appellant filed the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were not manufactured in Malaysia. It is only on the basis of website that it was held that the particular brand of battery is manufactured in China. It was presumed that the captioned goods were also manufactured in China which is absolutely incorrect. The department has made an enquiry from High Commission of India, Singapore regarding the country of origin. However, from the reply rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin, the same is not sufficient to hold against the appellant. As regard the issue that whether the batteries imported by the appellant is of IS-9128 specification or otherwise no confirmation was received from BIS. Therefore, only on the basis of report received from ERTL (W) it cannot be said that the appellant have mis-declared the goods. 6. As regard the country of origin, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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