9911796707
TMI Blog2023 (9) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the interest of justice, we have taken up the matter for disposal and perused the documents on record with the help of Learned AR. 3. The Learned AR submits that the Appellant had filed the Bill of Entry stating that the goods are of Chinese origin. On physical inspection of the consignment, it turned out that the shoes were of Chinese, Italian and Austrian origin. The Lower Authorities have followed the principles of natural justice and had adjudicated fairly by giving the detailed finding for the demand which has been confirmed against the Appellant. 4. We have gone through the OIO passed by the Adjudicating Authority who has passed the OIO after granting the Personal Hearing on 02/03/2011 which was attended by two Consultants on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the footwear so imported as of second-hand quality. 4.8 Now, I come to the second point, i.e. country of origin. I observe that the noticee in the B/E declared the country of origin of the product as China. However, during joint examination of the consignment at ICD, it was observed by the departmental officers that there was only a nominal number of footwear that were of Chinese origin. Most of the goods were of Austrian origin. I observe that the notice in their letter (relied upon in the SCN as Annexure 4) informed "We purchased this stock lot from out seller, M/s Paolo Santini Spol, s.r.o, who informed us that they were made in China and we also believe that they were of Chinese origin. We sincerely regret if in the stock lot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market price of such goods available at Durgapur, i.e. the place of importation since such goods are not sold in the wholesale markets at Durgapur in the ordinary course of trade there and as the notice also failed to produce that, therefore, I observe that Rules 4 to Rule 8 of CVR'07 were also not applicable. In this regard, I also refer to Paras 2.4, 2.5 and 2.6 of this order. Accordingly, I hold that residual Rule 9 of CVR'07 is applicable in this case. [Emphasis supplied] 5. We find that the Adjudicating Authority has gone into considerable details of the consignment imported and has passed a very considered Order justifying all his findings. We do not feel any necessity to interfere with the same. Accordingly, we dismiss the Appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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