2002 (1) TMI 585

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....pondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Shri Sampath, learned Advocate appearing for the appellants submitted that issue relates to valuation. The adjudicating authority was not right in enhancing the value without any basis. Apart from other pleas, he urged that specific plea has been taken before the adjudicating authority that the goods imported were of mixed origin i....

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....A stating that certificate of origin were left behind was annexed hereto and two certificates of origin were annexed hereto." 2. In this context, Shri Thomas George, JDR appearing for the Revenue submitted that the Commissioner has given clear finding that goods on examination have been found to be original Komatsu parts of Japan origin and the Shipping Instructions also indicate the count....

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....rted were of Japan origin. 4. We have carefully considered the matter. We find that the party has taken specific plea that the imported goods were of mixed origin. Furthermore, that plea has been supported by a certificate issued by the distributors/suppliers. As can be seen from the impugned order that there was neither discussion nor a finding on this specific plea. The Commissioner/ adj....