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TMI Blog2008 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... rkings on the gunny 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs authorities 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 Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rking, Produce of Madagascar and the other Srilanka origin . These facts were supported by a fax dated 16-6-98 of the supplier. 6.1 I find that the appeal does not explain how the certificate of origin issued by the designated agency could be rejected. Even though the Commissioner (Appeals) has not given his findings on the other submissions by the respondents, the objection to the certificate issued by an expert based on his experience and not any objective criterion cannot be straightaway brushed aside as incorrect. The plea that the impugned goods being an agricultural produce shows varying properties depending on the region of its production within the same country cannot be ignored as unreasonable. The appeal does not narrate the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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