TaxTMI 
TaxTMI 
2003 (8) TMI 393
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....Pushkarna, JDR, for the Respondent. [Order]. - This order will dispose of all the captioned three appeals filed by the appellants against the orders-in-original, dated 30-10-2001 passed by the Commissioner vide which he had ordered the confiscation of the goods i.e. Ginger and imposed penalties on the appellants, as detailed therein. 2. The learned Counsel has contended that there is....
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....ending that the certificate of origin of the seized goods, issued by the Nepal Government, was not produced by the appellants at the time of seizure of the goods, and that the drivers of the trucks also did not dispute in their statements that the seized goods i.e. Ginger, was of Chinese Origin. 4. I have heard both sides and gone through the record. The perusal of the record shows that on....
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....gard. But this evidence, in my view, could neither be relied upon against the appellants for having not supplied them the copies of the same, nor was sufficient to establish the Chinese origin of the goods. The goods, as observed above, were firstly cleared by the Nepal Customs Authorities after satisfying themselves to be of Nepal origin. The appellants have even produced a certificate in that re....
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....garding the legal import of the goods contained the description of the goods as Ginger of Nepal. No evidence has been brought on the record to suggest that the seized Ginger was not available in Nepal. For want of any corroborative evidence, no inference could be drawn that the goods imported were of Chinese origin. The alleged statements of the drivers of the trucks regarding the Chinese origin o....