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2023 (8) TMI 558 - CESTAT KOLKATAAbsolute Confiscation of imported goods - 1,70,000 dozen pieces of goods described as “Zinc Choride Heavy Duty R6 AA Battery” - misdeclaration of country of origin and RSP of the goods - non-compliance of conditions under Notification No.44 (RE-2000) - HELD THAT:- The ld.Commissioner (Appeals) agreed upon that in the impugned order, there is no contrary evidence to the findings of the ld.Commissioner (Appeals) that the impugned batteries are not having country of origin in Malaysia. Therefore, there is no infirmity in the misdeclaration of the country of origin and the price of the impugned goods. The price declared by the respondents is accepted. Consequently, the respondent has not contravened the DGFT Notification No.44(RE-2000)/1997-2002 dated 29.11.2002. There are no infirmity in the impugned order. Therefore, the same is upheld - appeals filed by the Revenue are dismissed.
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