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2018 (10) TMI 481 - AT - CustomsConfiscation of consignment - alleged Mis-declaration of imported goods - import of Garlic from Nepal - Bag containing Chinese inscription - 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. Held that:- There is no dispute to the fact that the Garlic in question passed through the Land Customs, Sonauli and was duly assessed by the Customs Officer and cleared after payment of appropriate 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 - Appeal allowed - decided in favor of appellant.
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