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2012 (11) TMI 364 - CESTAT, MUMBAIUnder valuation of part of imported goods - loading of value on the imported goods made by the adjudicating authority on the basis of contemporaneous imports made at Chennai Port - Held that:- No case has been booked against the appellant against those imports made at JNPT Port and therefore, the value of the imports made at JNPT Port are to be considered as contemporaneous imports. Contemporaneous imports made at Chennai Port, are observed as non-comparable. Therefore, loading the value on the basis of contemporaneous imports at Chennai Port are not sustainable. Order set aside Country of origin - packing box of goods mentioned country of origin as Japan instead of China as mentioned in the B/E - Held that:- It is found that appellant has produced letter issued by their supplier contending themselves to be actual manufacturer and that impugned goods were meant for supply to Japan and as Japan refused to take delivery of the goods, therefore, these goods were exported to the appellant and contended that the country of origin shown on the box as Japan is their mistake. Revenue has not controverted these two letters nor they have denied the genuineness. Therefore, the appellant has discharged their onus of proving that the country of origin is China.
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