Home Case Index All Cases Customs Customs + AT Customs - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 643 - AT - CustomsExemption from Anti-Dumping duty - Benefit of N/N. 95/2006-Cus. dt. 08/09/2006 - who is manufacturer of goods - whole case of the Department is that during the course of examination of the goods prior to the clearance of the goods indicated the manufacturer to be M/s.Nanhai Shangyuan Construction Ceramic Co. Ltd. PRC in place of M/s. Foshan Lungo Ceramics Co. Ltd. as appearing in the invoice. HELD THAT:- Learned Commissioner(Appeals) has not given any findings on the examination report except saying that as per appellants, the examination report was not given at the time of clearance - Further, it is also not forthcoming as to why in the existence of the examination report, clearance was allowed by the Customs authorities; if the country of origin certificate has been challenged through proper verification procedure and if any action has been initiated against the officers who have permitted clearance despite the examination report - Learned Commissioner(Appeals) has not dealt with this issue and simply relied upon on the copies of the documents produced by the respondents. The issue remanded back to the original authority for a proper appreciation on the facts and circumstances of the case - appeal allowed by way of remand.
|