2012 (11) TMI 364

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....shok Jindal: In this appeal the appellant has challenged the loading of value on the imported goods made by the adjudicating authority on the basis of contemporaneous imports made at Chennai Port. 2. The facts of the case are that the appellant imported certain electronic goods i.e., MCCB and DHL. On examination of the goods, it was found on the packing box of the impugned goods that the cou....

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....marking on the boxes as the goods were meant for supply to Japan for some other customers. In support of this contention, he placed on record two certificates issued by their foreign supplier to that extent confirming that the goods are meant for Japanese customers and as their Japanese customer did not accept the goods, the same goods were sent to the appellant. Therefore, the allegation that cou....

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....s to be upheld. 5. Heard both the sides and considered their submission. 6. We find that there are two issues involved in the matter: (a) What is the country of origin; and (b) issue of under valuation. 6(a) Country of Origin : We have seen the records and the appellant has produced a letter issued by their supplier dated 20/11/2002 which clearly implicate that the impugned goods are manu....

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....cating authority has relied on the contemporaneous import made at Chennai Port of similar goods. It is the contention of the appellant that the goods imported at Chennai Port are not similar goods which they have submitted in their reply to show cause notice saying that the goods imported by them are of the quality of NF-CS whereas the imports made at Chennai Port are of NF-SS. Therefore, the good....