GANESH SHRESHTHA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS order will dispose of all the captioned three appeals filed by the appellants against the orders -in -original, dated 30 -10 -2001 passed by the Commissioner vide which he had ordered the confiscation of the goods i.e. Ginger and imposed penalties on the appellants, as detailed therein.

(2.) THE learned Counsel has contended that there is no evidence on the record to prove that the goods which were validly imported from Nepal after clearance by the Nepal Customs Authorities as well as by the Indian Customs Authorities were of Chinese origin. The trade opinion relied upon by the Revenue to hold that the goods were of Chinese origin was neither admissible nor sufficient to bring home the allegations of the smuggling of the Chinese origin goods (Ginger) by the appellants. The learned Counsel has also referred to the certificate issued by the Nepal Customs Authorities certifying the origin of the goods as 'Nepal'. Therefore, neither the goods could be confiscated nor any penalty could be imposed on any of the appellants.

(3.) ON the other hand, the learned JDR, has reiterated the correctness of the impugned order by contending that the certificate of origin of the seized goods, issued by the Nepal Government, was not produced by the appellants at the time of seizure of the goods, and that the drivers of the trucks also did not dispute in their statements that the seized goods i.e. Ginger, was of Chinese Origin.