TaxTMI 
TaxTMI 
2008 (11) TMI 481
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....Fateh Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These 3 appeals arise out of common Order-in-Appeal and involve common issue and, therefore, are being dealt with by a common order. 2. We heard the learned Advocate representing M/s. Sindhwani & Co. and M/s. H.N. International. None appeared for the other appellants. Heard learned DR. 3. The....
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....ve verification report, the original authority as well as Commissioner (Appeals) have held that Pistachio (Pista kernel) is not of Afghan origin and, therefore, not eligible for exemption under the said notification. 4.1 Learned Advocate assailed the impugned order on the ground that verification report received from Kabul cannot be relied upon. According to him, his client subsequently vi....
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....sioner (Appeals). 6. We have carefully considered the submissions from both sides. No reliable evidence has been produced that Pistachio (Pista kernel) imported by the appellants were from a country other than Afghanistan. Merely relying on opinion of some traders whose expertise has not proved will not be proper. Based on such report to ignore certificate of origin which has been duly con....