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2018 (10) TMI 481

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....05.1999 read with Misc. Application Order No. M/217/2001/NB-D dated 29.10.2001 was set aside and matter was remitted back to the Tribunal to decide the assessee's appeal afresh. Accordingly, we have heard Shri Amit Awasthi (Advocate) for the Appellant and Shri Pawan Kumar Singh (Supdt.) AR for the Respondent. 2. As per the facts on record the appellant imported 420 Qtls. Garlic from Nepal, after purchasing the same from Neparl. On crossing the Land Customs Stations at Bhairwa, Bills of Entries were filed by them and duties were paid according to assessment done by the Customs. Thereafter, the said Garlic was shifted from the Nepalese's trucks to three Indian trucks and was being transported to various markets in Delhi. When the said consi....

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....the sacks were used to pack the Garlic and such sacks could be of any country because old and used sacks are available for sale in the market. He further clarified that this should set any doubt about the contents of the sacks. The said letter was written in response to the Indian Customs letter dated 09.09.1994 seeking clarifications from the Nepalese Customs. 4. In spite of the above certificate of origin letter written by the Nepalese Customs Officers, the Adjudicating Authority held that inasmuch as the appellant in their statements have admitted the goods to be of Chinese Origin it has to be held that the goods were of Chinese Origin and were banned for import from Nepal. Accordingly, the Garlic in question was absolutely confiscated ....

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....or passing a fresh order. 8. After hearing both sides we note that there is no dispute to the fact that the Garlic in question passed through the Land Customs, Sonauli and was duly assessed by the Customs Officer and cleared after payment of appropriate duty. The Revenue's only case is that on subsequent intervention of the Garlic, while being in transit to Delhi, same were found packed in bags with some Chinese Writings on the same and as such it has to be presumed that the Garlic in question was of Chinese Origin. We note that apart from the fact that the writings on the bags have not been deciphered to find out as to what exactly is the meaning of the same, there is no other evidence on record to show that the Garlic in question was of ....