1996 (7) TMI 388

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.....R. Malik, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. -  The appeal is directed against the order-in-appeal passed by the Collector of Customs (Appeals), Madras insofar as it relates to the upholding of the order-in-original passed by the Assistant Collector of Customs on the question of valuation of the goods imported by them. The import in question was of 100 ....

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....gapore and declared the country of origin as Singapore whereas the compared import related to imports from Japan of goods of Japanese origin. In reply, Shri T.R. Malik, learned Senior Departmental Representative stated that the brand name of the goods in question clearly shows that they were of Japanese origin and the contention that the goods were of Singapore origin is not factually correct. The....

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.... about the country of origin being not correct had not been put across to the appellants as there was no challenge in the show cause notice. Accordingly that was never dealt in the impugned order of that case. The Bench observed that though the brand name was the same, the countries of origin were different and that the brand name being the same does not necessarily lead to the inference that the ....