2023 (9) TMI 1388

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....ested in pursuing their Appeal. However, in the interest of justice, we have taken up the matter for disposal and perused the documents on record with the help of Learned AR. 3. The Learned AR submits that the Appellant had filed the Bill of Entry stating that the goods are of Chinese origin. On physical inspection of the consignment, it turned out that the shoes were of Chinese, Italian and Austrian origin. The Lower Authorities have followed the principles of natural justice and had adjudicated fairly by giving the detailed finding for the demand which has been confirmed against the Appellant. 4. We have gone through the OIO passed by the Adjudicating Authority who has passed the OIO after granting the Personal Hearing on 02/03/2011....

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....anini Spol, the exporter, I do not find any mention that the footwear so imported as of second-hand quality. 4.8 Now, I come to the second point, i.e. country of origin. I observe that the noticee in the B/E declared the country of origin of the product as China. However, during joint examination of the consignment at ICD, it was observed by the departmental officers that there was only a nominal number of footwear that were of Chinese origin. Most of the goods were of Austrian origin. I observe that the notice in their letter (relied upon in the SCN as Annexure 4) informed "We purchased this stock lot from out seller, M/s Paolo Santini Spol, s.r.o, who informed us that they were made in China and we also believe that they were of ....