TaxTMI 
TaxTMI 
2024 (12) TMI 889
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.... they are taken up together for decision by a common order. 2. M/s. Vippy Industries Limited (hereinafter referred to as the "appellant") has imported goods from Bangladesh, under the description of Soya Acid Oil (Industrial Monocarboxylic Fatty Acids) (hereinafter referred to as "impugned goods") by declaring the same under the CTH 38231900. The Appellant, holding ICE No. 1188001469 had filed a Bill of Entry No. 9846093 dated 06.12.2020 for clearance of imported Soya Acid Oil at 'nil' rate of customs duty under SAFTA Notification No. 99/2011-Customs dated 09.11.2011. Bills of Entry nos. 9994509 dated 17.12.2020, 2472535 dated 23.01.2021, 3286499 dated 25.03.2021, 8313380 dated 18.04.2022, 4247619 dated 09.06.2021 were also filed for clearance of the said goods at 'Nil' rate of duty under the same notification. 2.1. The appellant submitted the certificates of origin SAFTA certificate in terms of Notification No. 99/2011-Customs dated 09.11.2011 read with Notification No 27/2013-Customs, (NT) dated 01.03.2013. However, the same was denied by the assessing officer on the ground that the originality of the subject goods i.e. soya acid oil, is doubtful and thus the SA....
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....n respect of Customs Appeal No. 75762 of 2021, we find that the issue involved is the same as that of the remaining five appeals. In this case, there was a delay of 6 days beyond the 60 days statutory time-period allowed to file the appeal. However, the Commissioner (Appeals) is empowered to condone a delay up to 30 days beyond the statutory time period prescribed. As the delay is within the condonable period of 30 days, we condone the delay in filing this appeal. Further, we find that in the impugned order dated 12.08.2021, the Ld. Commissioner (Appeals) has not decided the appeal on merits. In the normal course, we would have remanded the case back to Commissioner (Appeals) to decide the issue on merits. However, in the present case, we find that five other appeals on the same issue are before us for decision. Thus, we observe that remanding this one case, which is on the same issue, would not serve any purpose. In the interest of justice and to avoid further delay, we decide to take up this appeal also for decision, after condoning the six days delay in filing the appeal before the Commissioner (Appeals). 2.4. Thus, all the six appeals are taken up together for decision by a co....
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....nefit of the SAFTA notification cannot be denied to the impugned goods imported by them. 3.3. The appellant referred to the Order-in-Appeal No. KOL/CUS/CCP/KS/65-68/2024 dated 25.01.2024 passed by the Commissioner of Customs (Appeals), Kolkata in respect of Bill of entries nos. 3834224 dated 22.12.22, 3893613 dated 24.12.2022, 4252227 dated 19.01.2023 & 4387849 dated 28.01.2023, wherein "A" was mentioned in the column 8 of Appendix I; in a case similar to the case of the appellant involving imports subsequent to the present imports, the Ld. Commissioner (Appeals) allowed the appeals therein on the ground that the subject goods were produced / obtained in the exported country and thus the imported goods would be exempted from payment of Customs duty under the Notification supra. It is also pointed out that the said Order-in-Appeal dated 25.01.2024 of the Ld. Commissioner (Appeals) was accepted by the Department. Thus, the appellant prayed that the benefit of the SAFTA notification ought to be allowed for the imports under consideration in the present appeals. 3.4. The appellant also referred to the Order-in-Appeal No. KOL/CUS/CCP/KS/775/2023 dated 06.10.2023 passed by the Commissi....
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....peal Nos. 76361 to 76365 of 2024), the details of which are as below:- Sl. No. e-file no. (CAPPL/COM/ CUSP/xxxx/xxxx- ADMN-O/o COMMR- CUS/APPL/ KOLKATA) Assessment order No. and date Bill of Entry No. and date Description of goods SAFTA COO certificate No. & Date Origin criterion (see Notes overleaf 1 1746/2021 NIL 3286499 dt.25.03.21 Soya Acid Oil (Industrial Monocarboxylic Fatty Acids) EPB/21/other/4299 dated 21.03.21 "A" 2 1784/2021 NIL 4247619 dt.09.06.21 EPB/21/other/6003 dated 20.04.21 "A" 3 2766/2021 01/IMP /CUS/GJD- LCS/2021 dated 21.10.21 2472535 dt.23.01.21 & 9994509 dt.17.12.20 EPB/20/other/568 dated 14.01.21 & EPB/20/other/11046 dated 10.12.20 "A" 4 1316/2022 NIL 8313380 dt.18.04.22 EPB/22/other/6111 dated 10.04.22 "A" 7.1. A perusal of the above certificates submitted by the appellant indicates that in all cases "A" has been marked in column 8 of Appendix I, which establishes that the imported goods were wholly produced or obtained in the exporter country. 7.2. Further, in respect of Customs Appeal No. 75762 of 2021, we observe that the appellant has produced a copy of the relevant certificate of origin on record. After perusal of the ....