TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 872
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, Mundra for clearance of imported goods, namely, 130 MT of PVC Resin SG 5 (Suspension Grade) falling under Chapter sub-heading 3904 10 20 of the First Schedule to Customs Tariff Act, 1975. That along with bill of entry, the appellant produced the following documents received from the overseas supplier. i. Commercial invoice No. LTME 2021-01 dated 02.03.2021 issued by M/s. Inner Mongolia Lanta Sodium Industry Co. Ltd. ii. Packing list dated 02.03.2021 issued by the aforesaid supplier. iii. Certificate of origin dated 02.03.2021 issued by China Council for the Promotion of International Trade (China Chamber of International Commerce). iv. Bill of lading dated 09.03.2021. The aforesaid invoice, packing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(ADD) dated 10.08.2019. Accordingly, I order to recover the differential duty from the importer before clearance of goods. (ii) I confiscate the impugned goods covered vide Bill of Entry No. 3527502 dated 12.04.2021 having assessable value of Rs. 1,18,56,585/- under Section 111 (m) of the Customs Act, 1962. However, I give an option to the importer to redeem the same on payment of redemption fine equal to the differential duty as mentioned in (i) above in lieu of confiscation under Section 125 of Customs Act, 1962. (iii) I impose a penalty of 10% of the differential duty as mentioned in (i) above on M/s. Mudit Enterprises Private Limited... under Section 112 (a) of Customs Act, 1962." Being aggrieved with the order pass....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s (ADD) dated 10.08.2019 being manufacturer specific in relation to seven producers mentioned at Column No. 6 and Serial No.1 of the notification. The duty was applicable on lower rates to specified manufactures. During examination, it was found by the department that the cargo was contained in bags which had M/s. Xinjiang Zhongtai Chemical Co. Ltd (XZCCL) mentioned on them which was one of the seven producers mentioned in Column No. 6 of the notification. Department was thus of the view that serial no of the notification was incorrectly mentioned to claim manufacture by unit i.e. M/s. Xinjiang Shengxiong Chlor-Alkali Co. Ltd. (XSCCL). By reference Serial No. 1 and 2 are being reproduced below : - The department on the basis of bags foun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng Chlor-Alkali Co. Ltd. Company, a group company of M/s. Xinjiang Zhongtai Chemical Co. Ltd. It is thus clear from the evidence that the Alkali Company (XSCCL) was actually the manufacturer and M/s. Zhonglai Chemical Co. Ltd.(XZCCL) had only exported goods clearly mentioning that Alkali Company was the manufacturer and also that their company was exporter. Even the certificate of origin of Chinese authority mentions that exporter was M/s. Zhonglai Chemical Co. Ltd., and the name of manufacturer was M/s. Xinjiang Shengxiong Chlor-Alkali Co. Ltd and this has remained an unrebutted piece of evidence by an independent authority. Further learned advocate has provided para 33 of the final findings of Notification of Anti Dumping Authorities, whi....