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2015 (9) TMI 345 - SC - CustomsMis-declaration of country of origin – Imposition of duties, fines and penalty – Commissioner vide order imposed duties, redemption fine and penalty – Tribunal set aside order of Commissioner after re-appreciating entire evidence – Whether tribunal is right in setting aside order imposing duties, fines and penalty – Held that:- no material was produced by Department to indicate payment by assesse importer on basis of such alleged invoice showing higher amounts – Declaration of country of origin were to be made by supplier/exporter, if goods bore Australia marking, Appraising Officers of Department should have objected at time of import – Since no objection was raised at time of import, assessments cannot be reopened for valuation under guise of mis-declaration of country of origin – No cogent material was collected to substantiate allegations – It is matter of year 1997 and it seems that exercise of remitting matter back may be futile – Therefore, appeal dismissed as no question of law involved – Decided against Revenue.
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