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TMI Blog2024 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the Bills of Entry whereas correct county of origin of the said goods is Pakistan and therefore, the said goods are classified under CTH 98060000 for which Customs duty rate is 200% adv - HELD THAT:- The officers of DRI and Customs carried out investigation in the matter which includes search at the premises of various person related to the above import transaction and collection of documentary evidences/ digital evidence. Statement of various persons were also recorded. The Ld. Commissioner while confirming the demand observed that during the course of examination of goods, the packing material in which dry dates were packed was showing the name of Sargodha Jute Mills Ltd. in Pakistan on it. This concrete and tangible evidence is furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the Order-In-Original No. JAM-CUSTM-PRV-COM-003-23-24 dtd. 18.08.2023 passed by Commissioner of Customs (Preventive), Jamnagar. 2 C/10758-10766/2023-DB 1.1 Briefly, the facts of the present case are that the appellant were issued show cause notice dtd. 04.11.2022 for Imports of Dry Dates seized at Pipavav Port and JNPT by officers of Customs. Pursuant to an enquiry made on the basis of intelligence with DRI Jamnagar to the effect that goods being imported by M/s K.L. International, and IEC holder, are of Pakistani Origin required to be classified under CTH 98060000 but classified under CTH 08041030 and thus evade Customs Duty and therefore the goods were liable for confiscation and penalty. The said show cause notice was adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that there is no doubt that COO certificate issued by UAE Authorities, which is the evidence of goods being of UAE Origin. There is no reliable material evidence in present matter to bring out that the origin of UAE, as certified is doubtful, as no specific allegation on certifications is brought out or relied in SCN. 2.2 He further submits that SCN alludes to certain digital evidence, said to be retrieved from Mobile Phone of N3 of Shri Parshotam, specifically the allegation and the message extracted. This message could be a normal communication and is not brought out to be related specifically to the present import, thus is not direct evidence. 2.3 He also argued that similarly, the manuscript document alleged to be hand written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in packing material used by supplier. Therefore, the jute bags which are secondary packing, having marking and FASSAI certificate on them, depicting the number allocated to Appellant and date of packing in UAE, details of exporter and importer of the DRY Dates . Therefore, same cannot be said to be evidence to conclude or even allege the imported goods, in polyethene bags to be that of Pakistani Origin. 2.5 He further submits that RUD 26 relied upon by the department is a copy of Bill of Lading No. MLJEANSA045918 of Merchant Lines, showing shipper as A-1 Buraq Dates Factory UAE and receiver appellant showing place of receipts of pre-carrier and port of loading as Jebel Ali and port of discharge as Nhava Sheva. This does not have any signat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Lines or any other person especially after 16.02.2019 much less the present consignment of N1 now impugned in the instant case. 3. Shri Girish Nair , Learned Assistant Commissioner (AR) appearing on behalf of revenue reiterates the findings of impugned order. 4. Heard both sides and perused the records of the case. We find that the issue involved in the present appeals pertains to the import of Dry Dates by appellant. The case of the department is that Appellants had filed Bills of Entry declaring the country of origin of the said goods as UAE, classified the said goods under CTH 08041030 where the Customs Duty rate is 20% adv. and self-assessed the Bills of Entry whereas correct county of origin of the said goods is Pakistan and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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