TaxTMI 
TaxTMI 
2018 (3) TMI 124
X X X X Extracts X X X X
X X X X Extracts X X X X
....e time of assessment, the appellant did not claim any duty exemption and all the three Bills of Entry were assessed on merit. Duty assessed was Rs. 2,25,04,169/-. Subsequently, appellants filed three ex-bond Bills of Entry claiming duty exemption under Notification No. 46/2011-Cus. and produced two AIFTA (ASEAN-India Free Trade Area) certificates certifying that the goods consigned are from Myanmar Timber Enterprises, Myanmar. The original authority rejected the claim of duty exemption on the grounds inter alia that the goods had been exported by M/s. Panasia International Limited, Dubai under Invoice Nos. 0361/13-14, 0362/13-14, 0392/13-14 all dated 31.3.2014, who however are in no way connected with the AIFTA certificates. On appeal, the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... under their invoices are in no way connected with the AIFTA certificates submitted for the purpose of duty exemption. The AIFTA certificates cannot be correlated with the subject consignments. Hence the AIFTA certificates submitted by the appellant cannot be considered for the purpose of duty exemption under Notification No. 46/2011-Cus. Ld. AR also draws our attention to Article 20 of the AIFTA Procedures which requires specific document to be produced to customs authorities. He submitted that in this particular import, copy of original commercial invoices in respect of the product has not been produced and only invoices issued by third party supplier has been produced. 4. Heard both sides and have gone through the facts. 5. The cor....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The Customs Authority in the importing party shall accept an AIFTA Certificate of Origin where the sales invoice is issued either by a company located in a third country or an AIFTA exporter for the account of the said company, provided that the product meets the requirements of the AIFTA Rules of Origin. 7. The combined takeaway from these two provisions of the AIFTA Procedures, according to us, is that there has to be a through Bill of Lading issued from Country of Origin to the country of importer, in the name of the importer; the AIFTA Certificate of Origin should be issued by a relevant Issuing Authority with a copy of original commercial invoice in respect of the goods. According to us, the relevance of (d) of Article 20 namel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ar, India. In the AIFTA certificate, Sl. No. 13, the box, Third Country Invoicing has been ticked and in Col. 7, the name of Concorde Commodities Pte. Ltdhas been indicated. The invoice No. 631/SHP/GT/I/2014-2015 dated 23.5.2014 is one of the invoices which has been certified in the said AIFTA certificate. We find that invoice in page 40 of the appeal book, one that has been issued by Myanmar Timber Enterprises, Myanmar to M/s. Concorde Commodities, Singapore. However, even in this commercial invoice, the destination has been shown as Tuticorin and the quantity as being of 43 pieces, 28.82 cubic ton and markings OLAM RED I-193. On page 41, we find invoice issued by Concorde Commodities, Singapore to M/s. Panasia International FZCO, UA....