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TMI Blog2018 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate duty - 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 Chinese Origin. The purchase bills produced by the appellants establish that the Garlic was purchased from Nepalese market. The appellants has further established that they had purchase the bags also from Nepal, which are reusable bags and the Garlic was stuffed in such bags and then imported. Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot itself go to establish that the Garlic stuffed in such bags were of Chinese Origin - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said consignments. Appellants produced the purchase bills, showing the purchase of the Garlic from Nepal, Bills of entries showing assessment of the goods at Land Customs Station and the documents showing payment of duty leviable thereon as assessed by the Customs. Inasmuch as the Garlic in question was packed in plastic bags which had some Chinese inscription, Revenue entertained a view that the Garlic in question was of Chinese Origin and inasmuch as any third country origin goods are not allowed to be imported into India through Nepal, the officers seized the consignments. Statements of the appellant, who claimed to be the owner of the Garlic in question was recorded along with the statement of the two truck drivers. The appellant ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, Tribunal vide its Final Order (supra) observed that inasmuch as the appellant, who is owner of the Garlic in question, has admitted the same to be of Chinese Origin and the retraction of the statement made by him was a belated retraction made during the course of adjudication itself, the assesees s stand that the said statement should not be relied upon, cannot be appreciated. Accordingly the absolute confiscation of the Garlic was upheld but penalty was reduced to ₹ 1 lakh. 6. Subsequently, appellant filed rectification of mistake application submitting that fact that the goods were assessed by the bill of entries as also the certificate of origin issued by the Nepalese Customs along with purchase bills showing purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from Nepalese market. The appellants has further established that they had purchase the bags also from Nepal, which are reusable bags and the Garlic was stuffed in such bags and then imported. The certificate of origin clarification issued by the Nepal Customs clearly mentions that such old reusable bags are openly available in Nepal and the Garlic in question is also of Nepalese Origin. Accordingly, merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot itself go to establish that the Garlic stuffed in such bags were of Chinese Origin. Apart from that, the Revenue has no any evidence of Chinese Origin of the Garlic. The assessee has produced enough evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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