2019 (6) TMI 112

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....r goods imported from South Asian Association for Regional Co-operation [SAARC] countries. The goods had been declared as imported from Bangladesh. The original authority rejected the benefit of notification on the ground that when the importer is claiming Special Origin Criteria under para 10 of the Schedule, letter "D" should have been mentioned in box 8 of the Country of Origin Certificate [COO]; whereas, the COO certificate submitted shows Origin Criteria as "B" 65.83%. Appellants filed an appeal before the Commissioner (Appeals), who vide the impugned order dated 26.09.2011 upheld the order of original authority. Hence this appeal. 2. When the matter came up for hearing on behalf of the appellants, learned advocate Shri S. Murugappan ....

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.... non-contracting party's cost/materials involved in the imported goods should not exceed 60% of the F.O.B. value of the goods. Ld. advocate has contended that the said Tariff notification has been amended by Notification No.68/2000 (NT), dated 10.11.2000, whereby, the percentage limit of 60% has been increased to 70%. 4.3 Ld. advocate has relied upon the judgment of Hon'ble jurisdictional High Court in the case of M/s. S. Mira Commodities Pvt. Ltd., (supra) which had, inter alia, held that price fixing under FTDR Act is not sustainable. We find that the jurisdictional High Court has itself distinguished the ratio, earlier laid down in M/s. S. Mira Commodities Pvt. Ltd., (supra), in a subsequent judgment, in the case of M/s. HRB Boarding & ....

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....FTDR Act, but also competent as an authorized officer on behalf of the Central Government. The DGFT discharges the official functions allotted to him as a limb of the Central Government but also as a delegatee under Section 6 of the FTDR Act. 20. In the present case, the DGFT has not resorted to change of categorization of items, i.e. from the category of 'free export' to category of 'restricted export', but as a sequel to earlier notification No. 18, which fixed the floor price of US $ 50 per square meter, the present impugned Notification has been issued. Therefore, I do not find any illegality or irregularity in the impugned notification in order to interfere with the same. The reliance placed upon "M/s. Mira Commodities case and M/s. ....