2023 (12) TMI 690

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.... 01.06.2011 which granted special concessional rate of Customs Duty to goods of Indonesian origin. At the time of import the Appellant submitted a certificate, claimed to be the certificate of origin, in respect of the goods imported by the Appellant. The said certificate was rejected by the original adjudicating authority on the grounds that the said certificate of origin did not mention the details of the impugned imports. The Appellant at the material time gave an undertaking to produce a corrected version of the said certificate of origin after removing the said defect. Thereafter, the goods were cleared on the strength of the undertaking given by the Appellant. Later on the Appellant failed to give the corrected certificate of original....

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....on the impugned order. 4. We are considered the rival submission. We find that Notification No. 46/2011 grants special concession rate of custom duty to the goods originating from specified countries listed in appendix II of the said notification. The Appellant claimed to have imported 50,000/- MTs. of Indonesian origin coal by vessel MV. Jindal Varad to India. The bill of entry, the commercial invoice, the bill of lading and the certificate of origin all mentioned the name of vessel MV. Jindal Varad. Learned Counsel has argued that Notification No. 189/2009-Custom(NT) dated 31.12.2009 clearly provides that, if the goods are originally from the country listed in Annexure-II to notification 46/2011 then that country will be the country of o....

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....gy and Commodities FZE, Dubai, UAE. Column 10 the AIFTA Certificate No. 0002455/BJM/2013 dt. 22.07.2013 bears Number and date of Invoice as 012/INV/PT-YE/VII/2013 dt. 21.07.2013. however the subject imports are covered under invoice no. FECFCUST/13-1029 dt. 11.08.2013 which is for 50000 MT of steam Coal. On careful perusal of AIFTA Certificate No. 0002455/BJM/2013 dt. 22.07.2013 it is noticed that third party invoicing at Sr. No. 13 has not been mentioned. Further, name and address of the Indian importer has not been mentioned at Box No. 02." 5. From the above observation it is noticed that the original adjudicating authority has pointed out that the invoice no. and date mentioned in the country of origin certificate does not match with th....