TaxTMI 
TaxTMI 
2025 (6) TMI 694
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....classifying it under Customs Tariff Item (CTI) 0804 1030 under Bill of Entry (B/E) No. 7184374 dated 22.01.2022, for a total quantity of 56000 kgs. in 1120 bags stuffed in two 40 feet containers, exported by M/s Aarsh International Foodstuff, Dubai, UAE to Nhava Sheva through MAJD Container vessel in voyage number 2202E; and self-assessed the same declaring the country of origin as 'United Arab Emirates' and paid applicable customs duty. Based on intelligence and analysis of 'dry dates' import data, and that the subject goods might be of Pakistan origin and country of origin certificate might have been manipulated, said imported goods were put on hold by the officers of Special Intelligence and Investigation Branch (SIIB) of JNCH Customs Commissionerate. The said imported goods stuffed in two 40 feet containers were subjected to 100% physical examination by the Customs officers posted at Docks examination under the supervision of the Deputy Commissioner of Customs, Docks, JNCH, Nhava Sheva. During such examination conducted on 02.03.2022, it was found that ten gunny bags of dry dates were found attached with blue coloured tags/labels mentioning as "SARGODHA Jute Mills Limited Manuf....
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....kistan, consequent to deadly terrorist attack on the military personnel on 14.02.2019; (ii) after the increase in basic customs duty, direct imports of dry dates from Pakistan have almost stopped, whereas imports of dry dates via countries like UAE, Iran, Oman and other countries have correspondingly increased considerably which is evident from the report generated from the government applications; (iii) it is reported in DAWAN (edition July, 25, 2020) leading newspaper of Pakistan, that then Commerce Secretary of Pakistan had stated that after enhancement of BCD 200% by India, the dry dates exports to destinations like UAE, Kuwait, Oman, Bangladesh, Turkey have increased; (iv) the data analysis with respect to import of dry dates from Pakistan, UAE and Oman into India indicated that there is a sudden substantial increase in import of dry dates from other countries other than Pakistan and decline in quantum of import of dry dates in corresponding years post withdrawal of MFN status from Pakistan. 2.4 As a result of the detailed investigation, the department had proposed for classification of impugned goods under CTI 9806 0000 attracting BCD of 200% and IGST/CVD of 18% instead o....
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....lfare, which is the authorised government organization, had examined the imported dry dates and have also certified that the country of origin as 'United Arab Emirates' in their certificate dated 28.02.2022 against the suspect import consignment covered by B/E No.7184374 dated 22.01.2022. On the above basis, learned Advocate pleaded that the impugned order of the Commissioner of Customs (Appeals) cannot be sustainable and prayed that the impugned order to be set aside. 3.2. In support of their stand, the learned Advocate had relied upon the following decision of the Tribunal: (i) Omega Packwell Private Limited & Ors. Vs. Commissioner of Customs, Noida - 2024 (6) TMI 455 -CESTAT-Allahabad (ii) Commissioner of Customs, Trichy Vs. New Bombay Exports - 2009 (238) E.L.T. 540 (Tri. - Chennai) (iii) Suresh Kumar Aggarwal Vs. Commissioner of Customs-III, Raigad, Maharashtra - 2024 (6) TMI 779 CESTAT- Mumbai (iv) P.D. Tradelink Vs. Commissioner of Customs, NS-I, Nhava Sheva - Final Order No. A/85441/2024 dated 22.04.2024. 4. On the other hand, learned Authorised Representative for Revenue supports the impugned order and submits that the learned Commissioner of Customs (Appeals....
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.... 17. (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50 shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verify the entries made under section 46 or section 50 and the self-assessment of goods referred to in sub-section (1) and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary: Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria. (3) For the purposes of verification under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment is not done correctly, the proper officer may....
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....ion 17(5) ibid. 8.2. The order dated 28.02.2023 passed by the original authority had relied on the evidences gathered during the investigation such as press reports that after withdrawal of Most Favoured Nation status to Pakistan and hiking customs duty to 200% on all imports from Pakistan, the dry dates exports from Pakistan to UAE, Kuwait, Oman, Bangladesh, Turkey have increased; similarly, there has been shift in the volume of imports of dry dates from UAE and Oman to India having increased and on the contrary imports from Pakistan reduced; there were no marks indicating the origin of the goods as United Arab Emirates except a loosely stitched paper containing details of FSSAI, product name, exporter, importer, net weight, gross weight, production date, expiry date, country of origin as United Arab Emirates. The original authority also noted that incidentally, the papers were loosely stitched on each jute bag which could be removed easily; in view of the above modus operandi and on the basis of evidence in the form of packing material found during physical examination imported by appellants, the original authority had come to the conclusion that the impugned goods are of Pakist....
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....be taken to be a basis, when various documents such as Bill of Lading indicating the port of shipment as Jabel Ali, United Arab Emirates; commercial invoice, packing list were produced by the appellants importer showing the evidence of country of origin of imported dry dates as United Arab Emirates. Further, the Certificate of Origin issued by the Dubai Chamber of Commerce & Industry, clearly provide that the imported goods are of 'United Arab Emirates' origin and not of Pakistan Origin. We also find that the imported goods upon arrival in India, have also been subjected to Plant quarantine procedure in terms of Plant Quarantine (Regulation of Import into India) Order, 2003 issued in accordance with Sub-section (1) of Section 3 of the Destructive Inspects & Pests Act, 1914; and the Regional Plant Quarantine Station, Maharashtra of the Directorate of Plant Protection, Quarantine & Storage, Department of Agriculture Cooperation & Farmers welfare in the Ministry of Agriculture & Farmers Welfare, had examined the imported dry dates imported by the appellant-importer from the same supplier having such alleged mis-declared packaging material in one another B/E and have also certified tha....