2005 (12) TMI 168
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....e and country of origin as China. These sewing machines were imported by the appellants under EPCG licence No. 0330004053, dated 7-8-2003. When the goods were sought to be cleared the inspection of the goods revealed that the description on the goods found was "Brother Industries Ltd., Nagoya, Japan" and the country of origin China was not mentioned. On the presumption that the goods amounted to misdeclaration the said importers were directed to prove their bona fide. The appellants requested for waiver of show cause notice and sought adjudication of the matter. The adjudicating authority in his Order-in-Original dated 21-10-2003 came to the conclusion that since the intimation of country of origin is required on the packages, in the absenc....
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.... No. 507 are industrial sewing machines. These industrial sewing machines were cleared by the appellants and such clearances were allowed by the Customs authorities under EPCG licence. It is also not in dispute that the EPCG licence issued to the appellants on 7-8-2003 was valid and I also find that EPCG licence at Sl. No. 8 mentions the model number of the industrial sewing machine sought to be cleared under bill of entry. It is also not in dispute that the said goods were imported from Brother International. I find the dispute is in very narrow compass that in respect of non-bearing of the country of origin on the imported goods. Section 117 of the Trade and Merchandise Act requires that Central Government by notification specify the good....
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