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TMI Blog2018 (3) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... he case is that the appellant imported 'Zinc Chloride Heavy Duty AA Battery' under bills of entry no. 845875 and 845876 both dated 24.07.2007. 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, representative samples from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordered for re-export of the same. However, no anti-dumping duty was confirmed. Against the confiscation of the goods redemption fine of Rs. 4 lakhs in terms of section 125 of the Customs Act, 1962 was demanded. A penalty of Rs. 2 lakhs in terms of section 112(a) of the said Act was also imposed. Being aggrieved with the order-in-original, appellant filed the present appeal. 2. Shri G.B. Yadav, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of website that the particular brand of battery is manufactured in China. It was presumed that the caption 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 received from the High Commission, there was no confirmation that the subject g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es imported by the appellant is of ISO-9128 specification or otherwise no confirmation was received from BIS. Therefore it cannot be said that the appellant have mis-declared the goods only on the basis of report received from ERTL (W). 5.1 As regard the country of origin, we find that the Revenue has heavily relied upon the internet website to find out the manufacturer of the goods imported by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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