TMI Blog2018 (3) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct. The adjudicating authority need to give a relook in the entire issue and pass a fresh speaking order - appeal allowed by way of remand. - Appeal No. C/1109/09 - A/85281/2018 - Dated:- 14-2-2018 - Mr Ramesh Nair, Member (Judicial) And CJ Mathew, Member (Technical) Shri G.B. Yadav, Advocate, for appellant Shri S.R. Nair, E.O. (AR), for respondent Per: Ramesh Nair The fact of the case is that the appellant imported Zinc Chloride Heavy Duty AA Battery under bills of entry no. 845875 and 845876 both dated 24.07.2007. Special investigation and intelligence (Import), JNCH, Nhava Sheva intercepted the imported consignments. On verification of correct nature of goods and country of origin it was felt that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. He submits that as regard the nature of goods, whether the goods is of ISO specifications of IS-9128, a report was asked from BIS which could not obtained by the department. Therefore, on the basis of opinion of ERTL (W) and without confirmation of BIS, it cannot be conclusively held that the batteries are not as per IS-9128. 2.1 As regard the country of origin, he submits that the goods were imported from Malaysia which bears the stamp of made in Malaysia . It could not be established by the department that the goods were not manufactured in Malaysia. It is only on the basis of website that the particular brand of battery is manufactured in China. It was presumed that the caption goods were also manufactured in China which is absolu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one is not sufficient. Secondly, the internet website detail does not confirm whether the goods imported by the appellant are not manufactured in Malaysia or it was manufactured in some other country. As per the documents and certificate of origin it was found that the goods are of Malaysia origin. Therefore, only on the basis of internet website, the learned Commissioner has concluded that the goods are not of Malaysia origin which is not correct. In this position, we are of the view that the adjudicating authority need to give a relook in the entire issue and pass a fresh speaking order. Accordingly, the impugned order is set aside and the matter is remanded to the adjudicating authority for passing of a fresh order considering our above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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