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1999 (5) TMI 97

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..... as follows :- (a) The goods were imported in Nov. 1998 and were accompanied by a certificate from the Export Promotion Officer, Export Promotion Bureau of Govt. of Pakistan certifying that the Foreign Exporters Declaration was correct. This was corroborated by another certificate from the Chamber of Commerce Industry, Karachi stating that the goods were legally grown in Pakistan and were therefore of Pakistani origin. A third certificate dated 29-10-1998 was also submitted from the Quarantine Department at the Port of Karachi which has also been countersigned by the examining officer of Custom House, Karachi. This certificate also declares that the goods have been legally grown in Pakistan. (b) Ld. Advocate also submits that Ld. Adju .....

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..... no licit cultivation of Opium from which Poppy seeds are derived in Pakistan. Therefore, any consignment of Poppy seeds certified as originating from Pakistan would ipso facto deemed to be not original. He further submits that the certificates produced by the importers are, therefore, of suspected veracity. However, it has not been able to get their accuracy verified. He also submitted that in some packs there was markings to show that the goods were of Turkish origin. He therefore submits that there is no infirmity in the Order-in-Original and the same should be upheld. 4. We have carefully considered the records of the case and the rival submissions. We find that the only ground on which the import of this Poppy seeds has been held to .....

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..... have submitted that the INCB Circular relied upon by the ld. Commissioner related to the position in 1997, whereas these goods were imported in late 1998. Since the aforesaid notification lays down that the only test about licit cultivation of Poppy seeds in the country of origin would be one of certification by that country s Govt. and we find that this has been complied with by the appellants in the form of certificates from Ministry of Food, Govt. of Pakistan which has also been countersigned by the examining officer of Custom House, Karachi, therefore, we find that taking a holistic view of the evidence on record, the balance of convenience clearly lies in favour of the importer. We also wish to be on record that in case the Govt. has c .....

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