2024 (4) TMI 123

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....al No. 10970 of 2021- DB , Customs Appeal No. 10971 of 2021- DB HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri J C Patel , Shri Anil Gidwani , Ms. Meetika Baghal Advocates for the Appellant Shri Satyapal Singh Vikal , Assistant Commissioner ( AR ) , Shir P Ganesan , Superintendent ( AR ) Shri Anoop Kumar Mudvel , Superintendent ( AR ) , Shri Rajesh K Agarwal, Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR These appeals are filed against the following respective Orders passed by Ld. Adjudicating Authority. Since issues involved in these appeals are common, hence taken up together for disposal. Appeal No. Name of Appellant OIA /OIO C/10296/2021 ....

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....le provided that the goods are of Malaysian Origin in accordance with the provisions of Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Government of Republic of Indian and Malaysia) Rules, 2011. As per the aforesaid rules, in case of goods not wholly obtained or produced goods from Malaysia, the qualifying value content of the goods should not be less than 35% of the FOB value. Verification of qualifying value content was taken up for investigation of DRI, New Delhi and it was noticed that the goods were diverted from Cocoa beams of Ghana Origin and the regional value addition would be 3-7% against the minimum qualifying value addition of 35% of the FOB value. Based on the investigation c....

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....imported goods , which were issued by the certifying authority in Malaysia in accordance with the Rules of Origin issued under Notification No. 189/2009-Cus (NT) dated 31.12.2009 and therefore the appellant had duly complied with the requirement of the Notification No. 46/2011-CUS dated 01.06.2011. 2.2 He further submits that in the present matter no verification had been requested and carried out by Indian Customs under Clauses 16 and 17 of "Operational Certification Procedures" in Annexure -III to Notification 189/2009-Cus (NT) in respect of the Certificate of Origin pertaining to the Appellant's imports. Therefore, the validity of the said certification cannot be questioned by Indian Customs and the benefit of exemption cannot be deni....

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....ule 5(1) ibid provides that a product shall be deemed to be originating , if (i) the AIFTA content is not lees than 35% of the FOB value and (ii) the non-originating material have undergone at least a change in tariff sub-heading level i.e. at six digit of the Harmonized System, provided that the final process of the manufacture is performed with the territory of the exporting party. 4.1 We find that in the present disputed matter appellant has claimed the goods to be originating in Malaysia as provided under Rule 5 of the AIFTA Rule i.e. not wholly obtained or produced. In respect of all the subject consignments, the appellants produced certificate of origin in Form A-1 issued by the Ministry of Internal Trade and Industry (MITI) of Gov....