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TMI Blog2018 (5) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. Subhankar Jha, Akhil Krishan Maggu & A. Srivastava, Adv. For the Respondent : Sh. G.R. Singh, DR ORDER PER JUSTICE (DR.) SATISH CHANDRA The present appeal is filed by the assessee-Appellants against the Order-in-Original No. 01/NKU(01)/ADG(Adj.)DRI/New Delhi/2018-19 dated 09.04.2018 passed by the Additional Director General (Adj.), New Delhi. 2. The brief facts of the case are that, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ankar Jha, learned counsel for the assessee-Appellants, duly assisted by Shri Akhil Krishan Maggu and Shri A. Srivastava, advocates, and Shri G.R. Singh, learned DR for the Department. 5. After hearing the lengthy arguments and on perusal of the material available on record, it appears that the main allegation of the Department is that, a few gunny bags were found having the marks 'Produce of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms and conditions of the High Court decision. 6. Another charge of the DRI is that, there is a misdeclaration by filing the wrong documentation. 7. After hearing the lengthy arguments, it is evident 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigin. Similarly, the other institutions have not verified the place of origin of Indonesia. However, High Commission of Democratic Socialist Republic of Sri Lanka made a clarification and certified the country of origin vide letter dated 24th February, 2015 and 23rd March, 2015 addressed to the Commissioner of Customs, Cochin. 9. Similarly, the Worldmark Commodities Pvt. Ltd. has certified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when all the transactions were held through the banking channel. 12. It may also be mentioned that out of 44 containers, only 12 containers were detained at different ports of India, though for all documentation were almost similar. For discrimination, no reason has been given in the impugned order. 13. In view of the above, we find no reason to sustain with the impugned order and the same is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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