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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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