2019 (4) TMI 1702

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.... (LCS) situated at Ghojadanga, Mahadipur and Petrapole. They filed total seven Bills of Entry for clearance of imported goods. These goods were imported from Bangladesh claiming the benefit of Notification No. 99/2011Customs dated 09/11/2011. The said Notification exempts all goods specified therein from payment of Customs Duty if imported from South Asian Free Trade Area (SAFTA). The relevant Bills of Entry, were filed duty accompanied with necessary document specified under the Notification including the Certificate of Origin issued by the Export Promotion Bureau, Bangladesh. In the relevant Bills of Entry, duty free clearances were sought. 2. The Directorate of Revenue Intelligence seized the goods covered by all seven Bills of Entry ....

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....molein Oil originated from Bangladesh and the goods are accompanied with all necessary certificates for claiming the benefit of Notification No. 99/2011 dated 09/11/2011. The Ld. Advocate submitted that the exporter in Bangladesh has satisfied the conditions specified in SAFTA Agreement and Rules of Origin. The minimum value addition of 30% has been certified by the Export Promotion Bureau of Bangladesh. The DRI has not indicated any valid reason for suspecting the same and in the absence of any such evidence the goods are required to be granted the benefit of Duty Free Exemption. (ii) The imported Refined Palmolein Oil is required to be assessed on the basis of value notified from time to time as tariff values. The Tariff values n....

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....d from Bangladesh. The benefit of Notification No.99/2011 dated 09/11/2011 has been claimed. The Notification grants the benefit of nil rate of import duty in respect of goods originated from SAARC Countries subject to satisfying the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006. One of the conditions prescribed in the Rules is that the goods originating from the SAARC country have to satisfy certain value addition norms if these are produced out of products originating from other countries. From the certificates accompanying the consignment, it is noted that the value addition norms have been certified by the Export Promotion Bureau of Bangladesh. The Export Promotion Bureau of B....