TaxTMI 
TaxTMI 
TaxTMI 
2023 (2) TMI 996
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....hich the appellant had purchased 15,697,979 MT of steam coal (non coking coal). The entire consignment of 51,397,979 arrived by MV Intrepid. The appellant produced the certificate of origin. He pointed out that the entire consignment of 51,397,979 MT arrived by the Ship MV Intrepid which departed on October 04, 2011 from Jamvi in Indonesia. He pointed out that certificate of origin does not mention the invoice number by which the appellant had procured the said coal on high sea sales basis. Learned consultant pointed out that the entire benefit has been denied because column-10 of the certificate of origin relating to number and date of invoices is left blank. Learned consultant pointed out that it was apparently an inadvertent mistake on t....
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....at the consignment was imported by MV Intrepid which sailed on 04.11.2011 from Indonesia carrying 51,397,979 MT of steal coal (non-coking). It is also not in dispute that the consignment imported by the appellant is part of the same cargo. The appellant have sought to rely on the country of origin certificate which contains these details relating to date of sailing and name of ship and the quantity of cargo. The said certificate does not contain the invoice number of either the original purchaser or of the appellant. A copy of the said certificate produced by the appellant is reproduced below: 5. Rule 3 and 4 of the aforesaid rules reads as under: "Rule 3. Origin criteria.- The products imported by a party which are consigned di....
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....ithout passing through the territory of any non- AIFTA parties; (c) if the products whose transport involves transit through one or more intermediate non- parties with or without transshipment or temporary storage in such non-parties provided that - (i) the transit entry is justified for geographical reason or by consideration related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there; and (iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition." 5.2 It is also not in dispute that the consignment has been received directly from Indonesia to Indian Port to ....
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....he claim made by the appellant. In this background, I find that mere non-mention of the invoice number in the certificate of Origin is not sufficient reason to deny the benefit of Notification No. 46/2011-Cus dated 01.06.2011. The purpose of the Notification is to grant exemption under the preferential Trade Agreement with Asian Countries and from the certificate of country of origin produced by the appellant. It is sufficiently established that the goods have indeed originated in Indonesia and were wholly obtained in Indonesia. In this background, I do not find any merit in the impugned order, the same is set aside. Appeal is allowed. (Dictated & Pronounced in the open court) ============= Document 1 Sabanet fun (Exporters busness ....