INTER SALES Vs. COLLECTOR OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) SHRI Sampath, learned Advocate appearing for the appellants submitted that issue relates to valuation. The adjudicating authority was not right in enhancing the value without any basis. Apart from other pleas, he urged that specific plea has been taken before the adjudicating authority that the goods imported were of mixed origin i.e. some of the parts were of Japanese origin and some of them were of USA origin, but the authority has proceeded to pass an order as if they were of Japanese origin. In this context, he drew our attention to sub -para (iii) of para 18 at page 6 of the impugned order which is as under - Para 18. (iii) that with regard to Clause 3 in Sn. No. 1 and Clause 5 in Sn. No. 2, that Certificate of Origin was not available with them and hence was not filed; they have now obtained the said certificates of origin and were submitted herewith which states that goods are of mixed origin i.e., some of the parts were of Japanese origin and some of them were of USA origin manufactured by Komatsu Drosser Co., USA, the USA collaborator of Komatsu, Japan; a letter dated 14 -6 -93 from M/s. Holdean Inc., USA stating that certificate of origin were left behind was annexed hereto and two certificates of origin were annexed hereto.

(2.) IN this context, Shri Thomas George, JDR appearing for the Revenue submitted that the Commissioner has given clear finding that goods on examination have been found to be original Komatsu parts of Japan origin and the Shipping Instructions also indicate the country of origin as Japan. Hence it is evident that the original Komatsu parts of Japanese make have been imported through their distributors/suppliers in USA. He invited our attention to para 26 of the impugned order which is as under - Para 26 - The goods on examination have been found to be original Komatsu parts of Japan origin and the Shipping Instructions also indicate the country of origin as Japan. Hence it is evident that the original Komatsu parts of Japanese make have been imported through their distributors/suppliers in USA.

(3.) FURTHER Shri Thomas submitted that the party themselves had declared as goods of Japan origin in the relevant Bills of Entry and invoices. In these circumstances the adjudicating authority was justified to arrive a conclusion that the goods imported were of Japan origin.