2002 (1) TMI 585

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..... ber (J)]. Shri Sampath, learned Advocate appearing for the appellants submitted that issue relates to valuation. The adjudicating authority was not right in enhancing the value without any basis. Apart from other pleas, he urged that specific plea has been taken before the adjudicating authority that the goods imported were of mixed origin i.e. some of the parts were of Japanese origin and s .....

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..... d was annexed hereto and two certificates of origin were annexed hereto. 2. In this context, Shri Thomas George, JDR appearing for the Revenue submitted that the Commissioner has given clear finding that goods on examination have been found to be original Komatsu parts of Japan origin and the Shipping Instructions also indicate the country of origin as Japan. Hence it is evident that the origin .....

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..... matter. We find that the party has taken specific plea that the imported goods were of mixed origin. Furthermore, that plea has been supported by a certificate issued by the distributors/suppliers. As can be seen from the impugned order that there was neither discussion nor a finding on this specific plea. The Commissioner/ adjudicating authority had to be given a clear finding on this issue. Sinc .....

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