2020 (10) TMI 179

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.... for the appellant Ms. Trupti Chavan, AC (AR) for the Respondent ORDER Per: P. Anjani Kumar Brief facts of the case are that the Appellant filed a Bill of Entry, dated 03.08.2011, for clearance of bags and backpacks; Country of Origin of the goods were declared as China; however, upon examination, 80% of the goods were found to be of Chinese Origin and balance were found to be of Vietn....

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.... Learned Counsel for the appellants submits that they were never put to notice as regards the re-determination of value sought to be done by the Adjudicating Authority; 80% of the goods were found to be of Chinese origin, therefore, they Adjudicating Authority should not have ordered for confiscation of entire goods; the impugned goods are not subject to MRP base assessment for CVD; as the goods w....

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....8-TIOL-1667-CESTAT-CHD. • J D Orgochem Ltd., 2008-TIOL-74-SC-CUS. • Kemtrode Pvt. Ltd., 1999 (105) ELT 595 (Tri.) 3. Learned Authorized Representative for the Department reiterates the findings of OIO and OIA. 4. Heard both sides and perused the records of the case. The brief issue before us for discussion is that whether there was any violation of principles of nat....

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....liable to MRP was not discussed. Moreover, the Appellate Commissioner has based his order on the basis of report/comments dated 18.11.2011 obtained from Additional Commissioner. It is not clear whether copy of such report was given to the appellant and his submissions were obtained. The same are not part of findings of OIO. We also find that the OIO has some contradictions. On the one hand OIO say....