TaxTMI 
TaxTMI 
2023 (6) TMI 797
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....recovery; (ii) that M/s. Marvel Silver is liable to pay interest in terms of section 28AA of the Customs Act, 1962 on the amount determined at (1) above; (iii) that goods valuing Rs. 16.26,51,177/- imported under specified 11 bills of entry were liable to confiscation in terms of section 111(m) & (o) of the Customs Act, 1962, but as the goods were not subjected to seizure and are not available for confiscation, 1 refrain from determining redemption fine on such goods in terms of section 125(1) of Customs Act, 1962; (iv) imposition of penalty equal to the determined duty amount i.e. Rs. 2,44,13,048/- (two crore forty-four lakh thirteen thousand forty-eight rupees) on M/s. Marvel Silver in terms of section 114A of the Customs Act, 1962; (v) imposition of penalty of Rs. 1,00,00,000/- (one crore rupees) on M/s. Marvel Silver in terms of section 114AA of the Customs Act, 1962; (vi) imposition of penalty of Rs. 24,41,304/- (twenty four lakh forty-one thousand three hundred four rupees) on Shri Nilesh Pushpraj Jain in terms of section 112(a) of the Customs Act, ....
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.... xx xx xx" Further, in Paras 6 and 7 the Principal Commissioner has recorded as follows :- "6. Personal hearing in the matter was scheduled for 21-9-2021. The PH was held through video conference facility on CISCO Webex meeting platform. Ms. Mehrunnisha A Shaikh, Ld. Advocate appeared to represent M/s. Marvel Silver and Shri Nilesh Pushpraj Jain, working partner of M/s. Marvel Silver. The Ld. Advocate claimed to have already submitted written defence reply dated 24-5-2021 and made elaborate oral submissions on the matter. As the vakalatnama and stated defence reply dated 24-5-2021 were not found on records of the case available, the Ld. advocate was asked to submit, (i) vakalatnama, (ii) copy of stated defence reply dated 24-5-2021 and (iii) written synopsis of submissions made during the hearing by 28-9-2021. The vakalatnama dated 21-9-2021 and copy of defence reply dated 24-5-2021 (extracted above) were received on 5-10-2021. Hearing for M/s. B.V. Chinai & Company India Pvt. Ltd., the customs broker for the all the specified consignments, and co-noticee in the instant proceedings....
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.... The Customs Tariff Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India Rules, 2009 (the said Rules) describe "Certificate of Origin" in rule 13 and the "Operational Certification Procedures are laid down in Annexure III of the said Rules. The Noticees have not disputed the requirement of a valid Country of Origin Certificate (COC) for availing the benefit of exemption from duty in terms of Notification No. 46/2011-Customs, dated 1-6-2011 [Sr. No. 966] in the instant proceedings. It is admitted and undisputed that M/s. Marvel Silver filed Bill of Entry No. 7500874, dated 4-8-2018 through its Customs Broker M/s. B.V. Chinai & Co. (India) Pvt. Ltd. seeking clearance of 925 Silver Jewellery Studded with synthetic Stones" and "925 Plain Silver Jewellery" by classifying under CTH 71131120 and 71131130, respectively. These goods were imported from M/s. Patchara Gallery Co. Limited located at Bangkok in Thailand. It is also admitted and undisputed that M/s. Marvel Silver presented COC No. A12018-0035538 for "92.5 Fine Silver Jeweller Studded with Syn....
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....s, I find and hold that M/s. Marvel Silver failed to provide valid COCs for the goods imported under the specified bills of entry. As the importer failed to comply with the condition prescribed in Notification No. 46/2011-Customs, dated 1-6-2011, I hold that they were not entitled to the benefit of exemption from payment of duty in terms of the said notification. I note and record that M/s. Marvel Silver have not questioned or disputed the duty/tax liability indicated in the show cause notice. The duty demand has been raised in terms of section 28(4) of the Customs Act, 1962 (the Act), xx xx xx The given provisions mandate recovery of duties within five years in the specified instances. I note and record that Noticee and Noticee 2. i.e. M/s. Marvel Silver and Shri Nilesh Pushpraj Jain, working partner of M/s. Marvel Silver are conspicuously silent on the issue of application of the provisions of section 28(4) of the Act for recovery of the dues specified in the show cause notice. In other words, there is no challenge to application of the provisions of section 28(4) of the Act in t....
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....toms (APSC), AWAS Corporate Point, Marol Naka, Mumbai - 400059 as to why :- xx xx xx" 1. Paras 4.2, 4.3 and 4.4 of the reply are also reproduced below :- "4.2 It is alleged that description of goods mentioned in the Bill of entry and the AIFTA certificate does not match fully, Certificate of Origin is the document certifying the origin of country where in the export goods are procured and manufactured originally and hence requirement of Country-of-Origin Certificate is mandatory for availing exemption from payment of duty. 4.3 It was further alleged that the description mentioned in the AIFTA (COO) Certificate reference No. A12018-0035538 as '92.5 Fine Silver Jewelry Studded with Synthetic Stones (Rings, Chains, Pendant, Bracelet, Earrings, Bangles, Pendant Earring)" and CTH for same is mentioned as 71131130. Whereas importer M/s. Marvel Silver while filing Bill of Entry No. 7500874, dated 4-8-2018 attempted to avail benefit of the AIFTA (COO) Certificate No....