2015 (8) TMI 1256

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....m of an affidavit filed in Court today on behalf of the Commissioner of Customs (Airport and Administration) be taken on record. The only issue which arises for consideration in the facts and circumstances of the instant case is whether the competent authority to verify the original documents submitted by the importer in respect of the imported consignment of gold jewellery verified the original ....

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....Agreements. A question, therefore, arises is whether the Directorate of Revenue Intelligence 'Alert Circular' dated 19th June, 2015, which is sought to be relied upon by the customs authorities, has any relevance or not in the given facts of the instant case. Even a bare perusal of the said 'Alert Circular' dated 19th June, 2015, reveals that in terms of paragraph 5 thereof, the ....

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....gin should be verified by the STA, subject to the satisfaction of the concerned AC/DC and only in case of any doubt of the Certificate of Origin, it may be assessed provisionally. In the facts of the instant case, there is no such doubt with regard to the genuineness of the Certificate of Origin expressed, either by the AC or DC of the Customs authorities. Instead, the Customs authorities have si....