2024 (2) TMI 740

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....ms House, Mundra (hereinafter referred to as the adjudicating authority). Same was decided by Commissioner (Appeals) vide order dated 16.09.2021. Aggrieved by this order, appellant has filed the present appeal. 2. Facts of the case in brief are that the appellant had filed Bills of Entry for clearance of imported goods declared as Cocoa Powder. The goods were shipped from Malaysia and the importer had filed Bill of Entry availing concessional rate of Customs Duty benefit, on the basis of Country of Origin Certificate prescribed under Notification No.46/2011-Cus dated 01.06.2011, as amended. The goods were cleared on the basis of self assessed Bill of Entry filed by the appellant. Benefit of Notification No.46/2011-Cus and 53/2011-Cus is av....

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....ngly a show cause notice was issued to the appellant seeking to deny the benefit of Exemption Notification and imposing penalty under Section 112 and 114A and 114AA by rejecting the concessional certificate. The same were imposed and upheld by the lower authorities by rejecting the certificate of origin as cost structure was stated to be not provided by M/s JB Cocoa and M/s Guan Chong Cocoa, the other supplier. This despite the concerned agency i.e. MITTI of Malaysia verifying the genuineness of the certificate through internal investigation. The country of origin as Malaysia was therefore considered as wrongly mentioned. Since to the department DRI investigation revealed that value addition as of 35% was not in Malaysia and also because co....