TaxTMI 
TaxTMI 
2007 (8) TMI 585
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....ointed out that the following mistakes apparent on the face of records in the Final Order No. 672/2007 which have arisen and prayed for their rectification :- (i) the requirements of Certificate of Origin were satisfied, which was signed on behalf of the Karachi Chamber of Commerce and Industry, which is an authorized body, nominated by Pakistan (exporting Member State) and consequently, the decision in Vikrant Tyres Ltd. v. C.C., reported in 2006 (196) E.L.T. 178 (Tri. - Chennai) which was binding was not followed. (ii) the validity of the Certificate of Origin is to be determined on the date on which the clearance of the goods were sought and in the absence of evidence that the certifi....
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....o the effect that cloves are grown in Pakistan was not required in as much as there was a necessity to obtain the certificate of origin from the prescribed authority and there was no requirement on the appellant to furnish further evidence in support of the production or harvest of cloves in Pakistan. (vii) the Final Order has stood affected in not noticing that the exemption notification is to be on its own meaning and that no words not used in the notification can be added and failed to follow the decision in : (a) Hemraj Gordhandas v. H.H. Dave [1978 (2) E.L.T. (J 350) (S.C.)] (b) Rajasthan Spinning and Weaving Mills v. C.C.E. [1995 (77) E.L.T. 474 (S.C.)] (c)&....
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..... In the absence of such a finding, the valuation of the goods is based only on assumptions and presumptions and is violative of the provisions of Section 14 of the Customs Act, 1962 and the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. (xiv) It has been held that the appellants having agreed to accept the enhanced value for one consignment on the basis of the NIDB data, are bound to accept the value for the second consignment. It is the settled position of law that the transaction value can be rejected on the basis of reasonable and cogent evidence of contemporaneous import of identical/similar goods, having the same country of origin and import at same commercial level. In the present case, it is not known w....
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....preferential trading agreement entered among themselves. Such an agreement is known as SAPTA. In terms of the agreement, the member states are allowed concessional rate as opposed to a very high rate in respect of certain goods. In order to avail the concessional rate of duty, a certificate of origin is necessary. The certificate of origin certifies that the goods produced originated from that country. In the normal course, there is no doubt that such a certificate issued by a competent authority has to be accepted. But it has come to the notice of the Government of India that SAPTA was being misused. We find that the misuse of many scheme by producing false certificates. Many times birth certificates are falsified so that the certificate h....
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.... and Federation of Associations of Maharashtra brought this fact to the notice of the Government The Secretary to the Ministry of Commerce informed the Revenue Secretary in his letter dated 17 May 2005 that neither Pakistan nor Bangladesh is a grower of cloves and betel nuts. The cloves sourced from Singapore and Indonesia are exported to Bangladesh and Pakistan and from there to India under the certificate of origin of Bangladesh and Pakistan respectively. Now we have a case of issue of false certificate of origin. It does not require super human intelligence or enormous research to ascertain whether cloves are produced in Pakistan and Bangladesh. In any case, we do not have to doubt the intelligence of all the trade association in our cou....