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2018 (3) TMI 371 - AT - CustomsMisdeclaration of goods - prohibited goods - country of origin - whether the subject batteries could be considered as Heavy Duty AA R6 type of batteries as per IS-9128 specification? Held that: - whatever material relied upon by Revenue for holding the goods as prohibited and in respect of country of origin, the same is not sufficient to hold against the appellant - As regard the issue that whether the batteries imported by the appellant is of IS-9128 specification or otherwise no confirmation was received from BIS. Therefore, only on the basis of report received from ERTL (W) it cannot be said that the appellant have mis-declared the goods. Country of origin - As regard the issue that whether the batteries imported by the appellant is of IS-9128 specification or otherwise no confirmation was received from BIS. Therefore, only on the basis of report received from ERTL (W) it cannot be said that the appellant have mis-declared the goods - Held that: - the internet website detail alone is not sufficient - As per the documents and certificate of origin it was found that the goods are of Malaysian origin. Therefore, only on the basis of internet website, the learned Commissioner has concluded that the goods are not of Malaysian origin which is not correct - the adjudicating authority need to give a relook on the entire issue and pass a fresh speaking order. Appeal allowed by way of remand.
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