2015 (4) TMI 25

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....Comm (AR) ORDER Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-appeal No. MUM-CUSTM-PRV-APP-331 & 332/13-14 dated 22/11/2013 passed by the Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has upheld the assessment order dated 12/04/2013 passed by the Deputy Commissioner of Customs (Preventive....

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....08 MTs of coal and the same was assessed provisionally under Section 18 of the Customs Act, 1962, for want of original documents from the supplier. Thereafter the assessing officer vide order dated 12/04/2013 sought to finalise the assessment. It is observed that in the certificate of origin submitted by the appellant, there was a reference to invoice No. 112/PIK/TPL/III/2011 dated 12/03/2011 and ....

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....nvoice raised by the Indonesian shipper to the supplier in Singapore and it has nothing to do with the transaction value declared by the appellant to the Indian Customs authorities. The Customs are not disputing the value of goods but are disputing only the country of origin. As regards the country of origin, since the port of loading is in Indonesia, the quantity and the details of the vessel als....

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....a Pte Ltd., Singapore. The contract makes it absolutely clear that the coal will be supplied from Indonesia, in terms of clause 7. The country of origin furnished by the appellant before the Customs authorities gives the details of the quantity shipped, the vessel in which the goods were carried, the departure date of the vessel and all other relevant particulars. If one sees the bills of lading s....