TaxTMI 
TaxTMI 
2025 (6) TMI 546
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....d HON'BLE MR AJAY SHARMA, MEMBER ( JUDICIAL ) Shri Aditya Ajgaonkar, Shri Rupal, Shri Krishna Shah and Shri Ahush Jain, Advocates for the assessee - appellants Shri Ranjan Kumar, Assistant Commissioner ( AR ) for Revenue ORDER PER : C J MATHEW Shri Keyur Shah, as Director in the two appellant-companies, is aggrieved over the detriments visited as consequences of show cause, in relation to import of 45 consignments effected at Mumbai as well as 124.21grams of 'gold jewellery' valued at Rs. 3,56,769 seized on 7th January 2013 and as many consignments at Chennai along with 'gold jewellery' against 4 nos. bills of entry by M/s Marvel Products & Exim Pvt Ltd while that in relation to imports of 10 consignments effected at Chennai by M/s Mah....
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.... 4732], and in Alfakrina Exports v. Commissioner of Customs, Mundra [(2023) SCC OnLine CESTAT 604]. It was further contended that the verification carried out with Kingdom of Thailand was deliberately suppressed and, in all probability, from having no adverse implications. He relied upon the specific mode for verification set out in rule 20 and 21 of Interim Rules for Determination of Origin for Preferential Tariff Concessions for Trade between India and Thailand, 2004 [ notification no. 101/2004-Cus (NT) dated 31st August 2004. 3. According to Learned Authorised Representative, the finding that '5.15. ..........I do not fully subscribe to above point of view. Rule 15 of Annexure B of Origin Rules inter-alia states that the importing Par....
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....e Agreement, is to be ascertained from the 'making charges' by ignoring the formula prescribed in rule 6(d) of the Interim Rules for Determination of Origin for Preferential Tariff Concessions for Trade between India and Thailand, 2004; the formula, which is intended to guide the competent agency in Thailand in certifying the origin as a determinant of 'local value addition' that, doubtlessly, would be in consonance with valuation provisions in their statute is a condition agreed upon in the treaty negotiation. There is nothing on record to demonstrate that the adjudicating authority was privy to both 'value' at which the materials had been imported into Thailand or that assessed on exports from Thailand; those are sovereign functions of th....
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....der exceptional circumstances, request verification visits to the exporting party. Prior to conducting a verification visit - (i) the importing party shall deliver a written notification of its intention to conduct the verification visit, through the competent authority, simultaneously to : (1) the producer/exporter whose premises are to be visited : (2) the Issuing Authority of the party in the territory of which the verification visit is to occur : (3) the competent authority of the party in the territory of which the verification visit is to occur; and..." 7. The impugned order has not rendered any findings on the formula determination, it has not been suggested that rule 15 of the said Rules had been invoked and the statements ....
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....hailand, the respondents have got power to initiate proceedings against the petitioner. A reading of Section 124 of the Customs Act would make it clear that the respondents are empowered to issue show cause notice and proceed against the person alleged to have committed fraud, stating the ground on which they have initiated the proceedings. The respondents have substantiated that there was wrongful availment of exemption by the petitioner contrary to the law of our country and therefore, they have invoked Section 124 to issue the impugned show cause notice. 14. When such things are substantiated, as there is no prohibition in the said provision not to proceed against the importer, who has availed wrongful exemption of duty, this Court can....