Home Case Index All Cases Customs Customs + HC Customs - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 526 - BOMBAY HIGH COURTDemand of anti dumping duty - goods are of Malaysian origin and stamped as such - brought into India from China - revenue relied only on the statement of said Mr.Ashok D. Jain which was retracted later. - Held that:- it is erroneous to assume that the revenue relied only on the statement of said Mr.Ashok D. Jain which was retracted later. There were other materials and they are clearly referred in the Customs, Excise and Service Tax Appellate Tribunal's order. The certificates produced from the authorities in Malaysia stated that these certificates do not mention that the authorities confirmed the accuracy of the information contained therein. In such circumstances, the Tribunal relied upon the statement of Mr.Ashok D. Jain. Apart therefrom, the Tribunal has, at internal page Nos.7 and 8 of the order under challenge, assigned reasons for upholding the demand. There is not just the statement of the partner of the importing firm but the certificates of the origin furnished by the appellant have been termed as dubious. That is because of the fact that the enquiry conducted by an investigating agency revealed that M/s.M.K. Plastic Machinery (M), Malaysia is registered as a trader in machinery and equipment and the Company does not have any manufacturing facility. The machinery imported into India by M/s.Jalaram Appliances Polymers is not manufactured by this entity in Malaysia. It is in these circumstances that the finding of fact cannot be said to be perverse or vitiated in law - No substantial question of law arises - Decided against assessee.
|