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2018 (5) TMI 1372 - AT - CustomsMis-declaration of country of origin - import of areca nuts, commonly known as betel nuts from Sri Lankan origin - Concessional rate of duty under N/N. 26/2000-Cus dated 01.03.2000 - the main allegation of the Department is that, a few gunny bags were found having the marks ‘Produce of Indonesia’. Held that: - Shri Peter Fernandez, Branch Manager, Trans Asian Shipping Services Pvt. Ltd., Cochin, the line agent for the vessel, stated in his statement that the documents were genuine pertaining to the bills of lading as per his record. Further, all import documents were routed through the supplier’s bank at Colombo and his bank, UCO Bank, Parliament Street Branch (Mid Corporate Branch), New Delhi - M/s National Bureau of Plant Genetic Resources, New Delhi, vide their report dated 20.03.2015 stated that there was no evidence to prove that the samples were of Indonesian origin. In the instant case the country of origin is Sri Lanka and there is no misdeclaration filed by the assessee-Appellants, especially when all the transactions were held through the banking channel. Appeal allowed - decided in favor of appellant-assessee.
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