2008 (10) TMI 447

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....unny bags indicated the goods to be of Madagascar origin. Moreover, there were discrepancies in dates figuring on the packing list and the related invoice. There was a discrepancy in the container number. Therefore, after due process of law, the original authority confiscated the consignments under Section 111 of the Customs Act and offered an option to redeem the goods on payment of a fine of Rs. 50,000/-. He also imposed a penalty of Rs. 50,000/- on the importer M/s. New Bombay Exports under Section 112 of the Customs Act. 2. In the impugned order, the Commissioner (Appeals) set aside the order of the original authority. He found that the country of origin of the impugned goods had been decided by the original authority on the basis....

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....thorities should accept the same as valid and allow clearance accordingly. A finding to the contrary relying on circumstantial evidences was not sustainable. On this basis, the Commissioner (Appeals) allowed the appeal filed by the importer. 3. In this appeal filed by the Revenue against the impugned order, the grounds taken are that (i) the lower authority had relied on the opinion of the Senior Scientist of the Spices Board of India, (ii) presence of the markings about the origin of cloves as Madagascar on gunny bags and (iii) the discrepancy between the particulars in the packing lists and invoices. In accordance with the Rules of Determination of Origin of Products laid down in Notification No. 73/95-Cus. as required in Notificati....