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2018 (3) TMI 876 - AT - CustomsImport of prohibited item - batteries as per ISO-9128 specifications or not? - confiscation - 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 - it cannot be said that the appellant have mis-declared the goods only on the basis of report received from ERTL (W). As per the documents and certificate of origin it was found that the goods are of Malaysia origin. Therefore, only on the basis of internet website, the learned Commissioner has concluded that the goods are not of Malaysia origin which is not correct. The adjudicating authority need to give a relook in the entire issue and pass a fresh speaking order - appeal allowed by way of remand.
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