2004 (8) TMI 475

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.... Shri S.M. Tata, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issues relates to the imposition of anti-dumping duty on the imported goods (Synthetic Butadine Rubber) of Thailand origin shipped from Thailand by a trader/exporter, M/s. JTC Corporation, Japan, in terms of N....

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....s to be set aside. 3. On the other hand, the ld. SDR has reiterated the correctness of the impugned order. 4. We have heard both the sides and gone through the record. 5. From the reading of both the above referred Notifications No. 107/99-Cus., dated 24-8-1999 and 73/2000-Cus., dated 22-5-2000, it is evident that the goods specified therein must originate in/or exported fr....

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....ods, had its office at Japan and issued formal invoice from that office, could not lead to the conclusion that export of the goods had taken place from Japan. The place of business of the exporter i.e. Japan, could not be treated as a place of export, when the goods are of Thailand origin and had been actually exported from Thailand, as observed above from, through a Shipping Bill, to India for de....