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3. The appellant claims that the containers were examined by the proper officer and after due verification and on being satisfied that the declaration made by the appellant was true and correct, the goods were assessed to duty and the goods were given out of charge on payment of duty. The appellant, thereafter, sold the said consignment to buyers.

4. However, a show cause notice dated 04.12.2020 was issued to the appellant alleging that dry dates imported by the appellant were of Pakistan origin based on the Export Declaration and the container tracking report submitted by the freight forwarder. The relevant portion of the show cause notice is reproduced below:

"6.2 Whereas, Container Tracking details submitted by M/s Sarang Maritime Logistics Private Limited, Freight Forwarder of the importer indicates that the said containers moved from KARACHI, PAKISTAN to MUNDRA, INDIA via JEBEL ALI. Further, Export Declaration no. DEC No. 303-04693320-19 dated 22.07.2019 clearly indicates that the goods laden in C/51433/2022 container no. CRXU9978083 and GESU5284244 originated in Islamic Republic of Pakistan and the same were transited through UAE to India. Hence, it appears that the actual origin of goods imported i.e. Dry Dates vide Bill of Entry 4434741 dated 09.08.2019 is Islamic Republic of Pakistan and importer has willfully suppressed the fact with an intention of evasion of Customs Duty.

13. Shri Rajesh Singh, learned authorized representative appearing for the department, however, supported the impugned order and made the following submissions:

C/51433/2022

(i) The Export Declaration dated 22.07.2019 provided by the freight forwarder and the container tracking details provided by the freight forwarder confirm that the container containing the goods originated from Karachi Port and, therefore, the actual origin of the imported goods is from Pakistan and not UAE;

C/51433/2022

16. The department, however, placed reliance upon two documents namely the Export Declaration provided by the freight forwarder and the container tracking report also provided by the freight forwarder.

17. The documents that were submitted by the appellant were examined by the Customs Officer and on being satisfied, out of charge order was issued and the goods were cleared on payment of duty. The authenticity of the certificate of origin has not been doubted by the competent UAE authority, nor it has been cancelled.