Cus - Appellant assessee imported Glazed/Polished Porcelain Tiles which attract Anti-dumping duty - however, ADD was exempted under Asia Pacific Trade Agreement vide notification no. 72/2005-Cus read with notification 73/2003-Cus on the condition that the same should be manufactured by M/s Southern Building Materials & Sanitary Co. Ltd., of Qingyuan City and exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd., of Guangdong, China - Revenue's allegation is that on the goods imported the brand name ‘XNY' was found embossed and some other goods the brand names like ‘SANREMO' and ‘SANDEBO' have been found embossed on tiles and on searching on the internet it was revealed that these brands belong to M/s XNY Ceramic Company Ltd., Shinan Road, Nanzhuang Town, Nanhai City, Guangdong, China who are one of the largest manufacturers of tiles in China and, therefore, the goods were not manufactured by M/s Southern Building Materials & Sanitary Co. Ltd. and since the essential condition of the exemption notification was violated, assessee is liable for payment of Anti-dumping duty - appeal to CESTAT.

Held: From the various import documents it can be seen that the goods exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. were manufactured by M/s Southern Building Materials & Sanitary Co. Ltd. - Revenue has relied upon the verification from internet from which it can be only be known that brand name embossed on the goods imported belong to M/s XNY - Revenue has not made any effort to further investigate that the documents issued by the Chinese authority are correct or otherwise - said company also belongs to the same group where M/s Southern Building Materials & Sanitary Co. Ltd. belongs - without any detailed investigation, merely on assumption basis, Revenue cannot arrive at a conclusion - department could not bring anything on record except the internet verification without any corroboration that the goods have not been manufactured by M/s Southern Building Materials & Sanitary Co. Ltd., hence allegations of Revenue are without any substance - in his statement Shri Alexander, Sr. Manager of Gera Development Pvt. Ltd. only stated the facts but he could not confirm that the goods were not manufactured by M/s Southern Building Materials & Sanitary Co. Ltd. - from this statement, it cannot be said that assessee has accepted the allegations leveled by Revenue - Confiscation and consequential redemption fine imposed are set aside in respect of appeal no. C/560/2008 filed by assessee - Order-in-Original impugned in Revenue appeal C/192/2009 is upheld and Revenue's appeal is dismissed - Appeal is allowed with consequential relief: CESTAT [para 4, 4.1, 5]

- Assessee Appeal allowed/Revenue appeal dismissed : MUMBAI CESTAT

Cus - The assessee imported semi-finished paragon wax and filed bill of entry - The Revenue took a view that goods were paraffin wax which was fully refined & therefore, the assessee mis-declared the description and value of goods with the intention to evade payment of duty - When the matter was remanded, the assessee prayed for assessment of the subject goods in the same way as these 'contemporaneous imports' were assessed to duty - However, this was rejected and determined the duty of goods along with penalty - The case was remanded to determine the reassessable value - In de novo upheld the allegation of misdeclaration of goods - The Commr. (A) assessed the value at USD 826 PMT confirming the differential demand - Inaddition, the goods were confiscated to be released on payment of redemption fine & separate penalty was imposed on assessee - Hence, the present appeal for enhancement of value of imported goods.

Held - The Revenue relied upon the NIDB data, by rejecting the evidences produced by the importer to show that even fully refined paraffin wax was being imported at USD 700 to 775 PMT - Apart from the NIDB data, there is no other evidences on record to show that the assessee paid more consideration for the said goods to the supplier - Therefore, there is no need to enhance the assessable value of imported goods - Moreover, by appreciating that the misdeclaration would not result in any short-levy on the part of the importer - Hence, the redemption fine is reduced as well as the separate penalty imposed on one of the assessee is deleted : CESTAT (Para 1, 5, 6, 7, 8)

- Appeals allowed : CHENNAI CESTAT