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TMI Blog2018 (5) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... ere genuine pertaining to the bills of lading as per his record. Further, all import documents were routed through the supplier’s bank at Colombo and his bank, UCO Bank, Parliament Street Branch (Mid Corporate Branch), New Delhi - M/s National Bureau of Plant Genetic Resources, New Delhi, vide their report dated 20.03.2015 stated that there was no evidence to prove that the samples were of Indonesian origin. In the instant case the country of origin is Sri Lanka and there is no misdeclaration filed by the assessee-Appellants, especially when all the transactions were held through the banking channel. Appeal allowed - decided in favor of appellant-assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable on record, it appears that the main allegation of the Department is that, a few gunny bags were found having the marks 'Produce of Indonesia', but the fact remains that in para 5.4 of the impugned order, the adjudicating authority has observed that : "5.4 ...... I agree with the argument of the Noticee that merely markings on packing material cannot be the clinching evidence for determining the country of origin of the goods contained therein especially when laboratory tests are inconclusive......" We also agree with the arguments advanced by the learned counsel for the assessee-Appellants that for packing of the material, old gunny bags can be reused and it is not a ground to deny the benefit of country of origin. The Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Lanka made a clarification and certified the country of origin vide letter dated 24th February, 2015 and 23rd March, 2015 addressed to the Commissioner of Customs, Cochin. 9. Similarly, the Worldmark Commodities Pvt. Ltd. has certified that the goods loaded were of Sri Lanka origin and clarified the norms of rules for certificate of origin under 'India - Sri Lanka Free Trade Agreement' that the same were loaded from Colombo Port to final destination. Further, the Department of Commerce of Sri Lanka has also certified the genuineness of the country of origin. 10. It may be mentioned that CESTAT, Chennai, in the case of Commissioner of Customs, Trichy vs New Bombay Exports, 2009 (236) ELT 540 (Tri-Chennai), has observed that the country o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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