TMI Blog2014 (12) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/87986 & 88611/2013-Mum - Stay Order Nos. S/37-38/2014-WZB/C-IV(CSTB) and Misc. Order Nos. M/177/2014-WZB/C-IV(CSTB) - Dated:- 27-1-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri S.N. Kantawala and H.O. Tiwari, Advocates, for the Appellant. Shri P.M. Saleem, Commissioner (AR), for the Respondent. ORDER There are two appeals and stay petitions directed against Order-in-Original CAO No. 82/2013/CAC/CC (G)/PIKA-CFS(M)(1), dated 28-6-2013 passed by the Commissioner of Customs (General), New Customs House, Mumbai. 2. Vide the impugned order the adjudicating authority has confirmed a differential duty demand of ₹ 1,00,45,588/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Honwills Holdings (M) SDN BHD. Statements of purchasers of measuring tapes from the importer, M/s. Krish International, namely, Shri Sharad B. Doshi, proprietor of M/s. Sharad Enterprises and Shri Chetan Shah, proprietor of Sona Tool Traders were recorded and in their statements, they had averred that the goods which M/s. Krish International imported were from China and Taiwan. However, these traders also submitted that even though, they had received invoices from M/s. Krish International for which payments were made, these are only book transactions and there was no physical trade of measuring tapes which had taken place. Enquiry conducted in Dubai through the Indian Consulate revealed that M/s. Reva Technologies, who is the supplier, was only a trading company which dealt with in electronic and electrical appliances and they were not trading in measuring tapes. Enquiry made through the Indian Consulate in Singapore also revealed that there was no manufacturer by name M/s. Petangor SDN BHD. Based on these evidences the previous transactions undertaken by the appellant were also examined. On the basis of these investigations, it was found that the appellant had imported 8 consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the foreign supplier, it is clearly shown that the country of origin is Malaysia. As regards the container which was detained and examined, it can be seen that the said container originated from Malaysia and, therefore, there is nothing on record which would show that the goods were of Chinese origin. As regards the statements of Shri Sharad Doshi of Sharad Enterprises and Shri Chetan Shah of Sona Tools and Traders, wherein they had stated that these goods were Chinese origin, they are only purchasers in India. Further, during the cross-examination of these people, during the adjudication proceedings, they have gone back on their original statements with respect to the country of origin and have stated that the entire statement was dictated to them by the investigating officer and they do not stand by these statements. 4.1.1 As regards the pamphlet, recovered during the search of their premises, issued by M/s. V.K. International, the said firm belongs to the appellant s brother and various products of Chinese origin and other than Chinese origin have been mentioned in the said pamphlet and that cannot be a conclusive evidence to show that the measuring tapes that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Customs. ... the Customs have not been able to produce any evidence showing that the goods imported by the appellants are of Chinese origin.... there is no scope of levy of anti-dumping duty on the said goods. 4.1.4 The ratio of the above decision apply squarely to the facts of the present case and accordingly the impugned demands are not sustainable in law. 4.1.5 It is further contended that the appellant has, during investigation, deposited an amount of ₹ 1.73 crore towards duty liability and a bank guarantee of ₹ 36.2 lakhs. Thus, a sum of ₹ 2.09 crore lies with the Customs department as against the total duty demand of ₹ 4.8 crore and this should be considered sufficient for hearing of the appeal and accordingly, it is pleaded that stay be gran ted against the impugned demands. 4.2 The learned counsel for Shri Sunil Dutt Prem Prakash Ahuja, partner of M/s. Reva Technologies LLC, Dubai, submits that he is a partner of the foreign supplier who is beyond the jurisdiction of Indian Customs. The Customs law does not envisage any statutory obligation on the part of Reva Technologies LLC or its partner to make any declaration and they have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Accordingly, he pleads for putting the appellants to terms. 6. We have carefully considered the rival contentions. On considering the arguments and weighing the evidence available on record, we find 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 purc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
