2023 (12) TMI 690 - AT - Customs

Tribunal Remands Case on Customs Duty Concession, Orders Detailed Review of Certificate of Origin and Procedural Issues.

Gallant Metal Ltd Versus C.C. -Kandla

Gallant Metal Ltd Versus C.C. -Kandla - TMI Issues involved: The appeal against the demand of Customs Duty on imported goods based on a certificate of origin and the denial of special concessional rate of Customs Duty.Summary:Issue 1: Certificate of Origin DeficiencyThe Appellant imported goods claiming benefit under notification no. 46/2011 but faced rejection of the certificate of origin by the original adjudicating authority due to missing details. The Appellant failed to provide a corrected certificate, leading to the confirmation of the custom duty demand. The Appellant argued that the defect was procedural and technical, not substantial, citing relevant case laws. The Commissioner (Appeal) did not address the grounds raised by the Appellant, resulting in a non-speaking order. The Tribunal set aside the Commissioner's order and remanded the matter for specific findings on all points raised.Issue 2: Country of OriginThe Tribunal analyzed the requirements of Notification No. 46/2011 and the rules determining the origin of goods under the Preferential Trade Agreement. The Appellant claimed the goods were of Indonesian origin, emphasizing the vessel's route and the certificate of origin. Discrepancies in the invoice numbers were noted, but the Appellant argued they did not negate the Indonesian origin of the goods. The original adjudicating authority's rejection was based on these discrepancies, which the Commissioner (Appeal) failed to adequately address. The Tribunal found the Commissioner's order lacking in examination and remanded the case for further consideration.In conclusion, the Tribunal allowed the appeals by way of remand, emphasizing the need for specific findings on all grounds raised by the Appellant before the Commissioner (Appeal).