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2013 (10) TMI 1202 - AT - CustomsOrigin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be Chinese products - Import of one set of plastic injection moulding machine - Sl. No. 12 to Notification No. 47/2009-Cus. dated 12.5.2009 - Held that:- the veracity of any document is also depending upon the contents of that document. It is seen that the country of origin certificate as produced by the importer has not specifically certified the goods in question are origin of Malaysia. The expression “produced” and “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 - Court 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 - Decided partly against Revenue.
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