2001 (6) TMI 86

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....lasundaram, Member (J)]. - Appellant herein filed a Bill of Entry dated 8-2-1999 for clearance of goods declared to be OV-100 Caller ID against invoice issued by M/s. Onvaco International Ltd., Taiwan. The value of the goods declared was US$ 7.5 per piece FOB. Goods were found to bear the name "CENLUB" without indicating the country of manufacture. It therefore appeared that the goods were prohibi....

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....mmissioner (Appeals) upheld the order of the Additional Commissioner. Hence this Appeal. 2. We have heard Shri R.C. Gupta, learned Advocate and Shri P.K. Jain, learned SDR. 3. The provisions of Notification No. 1/64-Cus., are as under : "(v) goods made or produced beyond the limits of India, and having applied thereto any name or trade-mark being or purporting to be, the name or trade-mar....

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....The language of the notification is very clear — name of country of origin must be indicated on the goods themselves. Therefore we agree with the authorities below that the import of the goods in question is prohibited. The plea that the value of the goods has been correctly declared and the value cannot be loaded is also not acceptable in view of the fact that the loading was not contested by t....