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TMI Blog2013 (10) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sales Corporation (in short the importer) filed Bill of Entry No. 441491 dated 23.2.2010 for import of one set of plastic injection moulding machine, Model BL 200 EM. The invoice of the goods was raised by one M/s. Bole Plastic Machinery SDN, BHD, Malaysia. Certificate of origin dated 18.2.2010 was issued by the Malay Chamber of Commerce, Malaysia stating that the goods were either produced or processed in Malaysia. On investigation, it was found that the imported goods were Chinese origin and the invoices raised by M/s. Bole Plastic Machinery SDN BHD, Malaysia were false and fabricated in order to avoid to payment of anti-dumping duty. A show-cause notice was issued to the importer and Shri Chandradeep Baid, Managing Partner of the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before imposition of anti-dumping duty they were importing the said goods originating from China. However, after levy of anti-dumping duty they are importing from Malaysia. It is submitted that the Department rejected the certificate of origin on the basis of presumption, without any further enquiry. It is further submitted that the Department merely proceeded on the basis that the name of the manufacturer is common and therefore it is originating from China. It is also submitted that they have placed several evidences to establish the country of origin is Malaysia, which were brushed aside by both the authorities below. Hence it is prayed that the redemption fine and penalty may be set aside and re-export be allowed. 5. The learned AR re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. Hence, the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Selangor Indian Chamber of Commerce and Industry to the effect that the goods were of Malaysian origin and copies of invoices, packing list and COO certificate were attested by Third Secretary, Malaysian Asst. High Commissioner, Madras. But in the instant case nothing of that sort was produced in support of their claim. 8. As rightly pointed out by the appellant that in the case of Cosmos Trading Company v CC, Kandla reported in 2006 (205) ELT 234 (Tri.-Mum.) it was held that though the goods were found to be mis-declared and the same was detected during second check examination, still re-export was permitted by the Hon'ble Tribunal on the ground that the goods were not prohibited for imports. Going by the same analogy, I als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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