Evidentiary challenge to origin finding failed, as missing import documents and untested expert opinion sustained personal penalties.

Personal penalties were sustained where intercepted goods were not supported by documents proving lawful import, the recovered bills stood in the appellants' names, and no certificate of country of origin accompanied the papers. The challenge to the Revenue's finding that the ginger was of Chinese origin failed because the appellants did not seek cross-examination of the traders or experts whose opinions supported that conclusion. On the material available, the evidentiary objection was not made out, and the penalties were upheld.

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Issues: Whether the personal penalties imposed on the appellants were sustainable in view of the claim that the ginger was of Nepalese origin and the challenge to the Revenue's finding that it was of Chinese origin.

Analysis: The goods were intercepted without accompanying documents proving lawful import, the recovered bills stood in the appellants' name, and the documents did not contain any certificate of country of origin. The appellants did not seek cross-examination of the traders or experts whose opinion supported the finding of Chinese origin. On the material before it, the evidentiary challenge to the Revenue's conclusion was not made out.

Conclusion: The penalties were upheld and the appeal was rejected.

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