AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (1) TMI 404
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....both the sides and on perusal of the records, we find that the respondents are engaged in the manufacture of Copper Anode, Copper Cathode, Continuous Cast Copper Wire Rod and regularly importing Copper Concentrate for use in their manufacturing activities. In the present case, the respondents filed 63 into-bond Bills of Entry for clearance of copper concentrate supplied by different companies at Chile and Indonesia during the period 2007 to 2012. The respondents requested for provisional assessment under Section 18 of the Customs Act, 1962 as they were unable to produce the final invoice and the original assay certificate for the purpose of determination of value and quantity. The adjudicating finalized the assessment by 63 adjudication orders, where he has denied the benefit of exemption claimed under Notification Nos. 101/2007 and 46/2011 on the ground that the certificates of origin presented by the respondents are not in conformity with Notification No.189/2009-Cus. (NT) dated 31.12.2009 in respect of import from Indonesia and No. 84/2007-Cus. (NT) dated 17.8.2007 in respect of import from Chile amongst others. The respondents filed appeals before the Commissioner (Appeals) aga....
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....xcess/less quantity imported, based on transaction value and other elements after considering the various documents placed by the respondents, under the provisions of Section 18 of the Customs Act, 1962. In addition, it has been ordered that the Certificate of Origin presented by the respondents are not in conformity with Rule 13 of the said Notifications. By the impugned order, Commissioner (Appeals) observed the Bills of Entry were not provisionally assessed for want of Certificate of Origin. It is further observed that since the Certificate of Origin were produced at the time of importation and therefore, it was not mentioned as required document for provisional assessment. Apart from that the adjudicating authority accepted the documents relating to Chile / Indonesia origin and therefore the finding of the adjudicating authority is misconceived, inconsistent an contradictory. 6. The main contention of the Revenue is that the respondents had not placed the Certificate of Origin before the adjudicating authority at the time of finalization of the assessment. The learned AR for Revenue submits that at the time of finalization of assessment, the originals of the Certificate of Ori....
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....aimed are of the origin of the Republic of Chile, in accordance with provisions of the Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.84/2007-Customs (N.T.), dated the 17th August, 2007. 8.2 Notification 46/2011-Cus. (supra) provides concessional rate of duty for specified goods from Malaysia, Singapore, Thailand, Vietnam, Myanmar, Indonesia, Brunei Darussalam, Laos, Philippines and Cambodia (ASEAN). As per proviso to the said notification, the importer shall prove to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the countries as mentioned in Appendix I, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, ....
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....shall not preclude the application of the respective national legislation relating to breach of customs law. 2. Compliance with the request for additional information according to this Article shall only be made with reference to the registers and documents available in Government offices or institutions authorized to issue origin certificates. Copies of the documentation necessary for the issuing of origin certificates can be made available. 3. This Article, however, does not restrain the conclusion of Customs Cooperation Agreements between the Parties. 4. The reasons for the doubts concerning the authenticity of the certificate or the veracity of its data shall be put forward in a clear and concrete way. For this purpose, the consultations thereon shall be carried out by a specific office of the customs authorities designated by each Party. 5. The customs authorities of the importing Party shall not suspend the importation operations of the goods. However, they may deny....
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....ent authorities of the importing Party shall engage to conclude the investigation in a period not more than ninety (90) days, from the date of the receipt of all the information requested in accordance with Article 23. 2. lf it is considered that new investigative actions or the presentation of more information are necessary, the competent authorities of the importing Party shall communicate the fact to the competent authorities of the exporting Party. The term for the execution of such new actions or for the presentation of additional information shall be not more than ninety (90) days, from the date of the receipt of all the additional information, according to Article 23. 3. If the investigation is not concluded within ninety (90) days after all the information has been provided, the importer shall be released from the payment of the guarantee, regardless of the continuation of the investigation. Duties paid in excess shall be promptly refunded in accordance with the domestic legislation of the Parties. 9. We find that Rules 2007 for determining the origin of goods prescribed parti....
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....t they can benefit from the preferential tariff treatment as foreseen in agreement. The said certificate is valid for only one importing operation concerning one or more goods and its original or in exceptional cases a copy of the original of which has to be submitted within 30 days from the date of clearance of goods in the importing party and shall be included in the documentation to be presented at the customs authorities of the importing party. From the above, it is observed that (1) the certificate is valid for only one importing operation concerning one or more goods (2) original or in exception cases a copy of the original has to be submitted within 30 days from the date of clearance of goods in the importing party and (3) certification of document to be presented at the custom authorities of the importing party are the conditions to be followed by the appellant. The lower authority has not specifically discussed under what condition the Certificate of Origin is not in conformity with the Rule 15(1). Further, it is seen from the records that the impugned goods were provisionally assessed for want of documents like moisture content, supplier / buyer / umpire / final assay re....