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2014 (12) TMI 810 - AT - CustomsWaiver of pre deposit - Import of measuring tapes imported - levy of anti-dumping duty - misdeclaring the country of origin and undervaluation of goods - Held that:- There is no direct evidence available in the record showing that the goods under import are of Chinese origin. No enquiry has been made by the Customs authorities through the Consulate at Hong Kong to ascertain whether ZOOM brand measuring tapes are manufactured in China. Though the appellant’s claim of Malaysian origin of M/s. Adikem Petangor SDN BHD stands disproved, it is to be noted that there are imports of the same brand by the appellant himself from M/s. Honwills Holdings (M) SDN BHD and the Malaysian Chamber of Commerce has certified that measuring tapes of ZOOM brands is a product of Malaysian origin. Further, the container track record also shows that the container which was detained, in which the appellant imported the goods, were loaded at a Port in Malaysia and not elsewhere. The traders who stated before the Customs authorities that the goods were of Chinese origin have admitted that the transactions were only paper transactions and they were not the actual purchasers of any goods from the appellant. Further they have also, during the cross-examination, gone back on their statements and have confirmed that the statements were recorded as per the dictations of the investigating agencies. Appellant has also made a pre-deposit of ₹ 2.09 crore as against the demand of ₹ 4.8 crore. - Prima facie case is in favor of assessee - Stay granted.
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