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Issues: Whether the imported goods were of mixed origin and whether the adjudicating authority could proceed on the basis that they were of Japanese origin without recording a finding on that specific plea.
Analysis: The party had specifically pleaded that the goods were of mixed origin and supported that plea with a certificate from the distributors or suppliers. The impugned order did not discuss or return any finding on this specific contention. A clear finding on the origin of the goods was necessary before the matter could be finally determined.
Conclusion: The matter was remanded to the adjudicating authority for fresh examination and a fresh order after giving the party an opportunity to substantiate its claim.