TaxTMI 
TaxTMI 
2020 (4) TMI 474
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....d proceedings initiated by show cause notice dated 10th July 2018 issued from F no. DRI/MZU/NS/ENQ-80/2018/326 and against which Revenue has filed appeal no. C/87108/2019. 2. From the records, it appears that the respondent herein had approached the Hon'ble High Court of Bombay for a direction to release the imported goods and had succeeded to the extent of compliance within six weeks save with the condition that a stay order from the Tribunal sufficed for the contrary. Learned Authorized Representative, having mentioned the cause of urgency before the bench yesterday, sought listing of the application for disposal today along with another application for early hearing of the appeal itself. It would be appropriate for us dispose off both b....
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....stoms, Cochin [2008 (223) ELT 289 (Tri-Bang]) and in Surya Light v. Commissioner of Customs, Bangalore [2008 (226) ELT 74 (Tri-Bang)]. Claiming that the decision of the Hon'ble High Court Allahabad, in Commissioner of Customs v. Sonam International [2012 (275) ELT (326) (All)], supported his contention that customs authorities are within their rights to question the validity of contents in the certificate, he suggested that the frailty in the impugned order justifies withholding of the consequences thereof. On perusal of the several judgments, we note that the mechanism prescribed for determining the provenance of such certificates, with genesis in, and sanctified by, the bilateral/multilateral agreements precedent to the corresponding exem....
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....r Para 7 of the Schedule to SAPTA Rules. To fulfil the commitments to SAARC nations a certificate of origin given by exporting contracting State cannot be scuttled by the Department by conducting some local investigation creating confusion in extending the exemption benefits. As already observed a certificate of origin issued by the designated authority cannot be dishonoured unless cancelled by the same authority.' 6. Without adverting to the genuineness of the document, to be decided upon in the appeal, we must take note that a reference from the investigating agency to the Central Board of Indirect Taxes & Customs elicited a response that puts the certificates of origin beyond the pale of further ascertainment. We are constrained to take....
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....and it is inappropriate for the inherent, and conferred, powers of the appellate fora to be sought as a substitute or surrogate. 8. The legal implication of stay of implementation of the impugned order remains unexplained. An order dropping proceedings, if held to be non-operable pending disposal of the appeal, merely restores the allegations in the show cause notice for fresh determination by the Tribunal save file file. The appeal of Revenue has the very same consequence. It is seen from the records that the goods were seized on 5th January 2018 requiring issue of show cause notice within the period stipulated in section 110 of Customs Act, 1962 and, failing which, the seizure would stand vacated; the extension by three months for contin....