TaxTMI 
TaxTMI 
2024 (4) TMI 1283
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....e that the subject goods might be of Pakistan origin and country of origin certificate might have been manipulated, said imported goods were examined by the officers of Special Intelligence and Investigation Branch (SIIB) of JNCH Customs Commissionerate under panchanama dated 18.01.2022. During such examination it was found that out of total 540 bags of imported goods i.e., dry dates, in 307 jute bags were found attached with tag/label mentioning that 'Thal Limited (Jute Division), Manufacturers & exporters Eco friendly & good grade jute products' and in some jute bags were found with stamp of 'Bag made in Bangladesh' and some more jute bags were found with no label. SIIB investigation had concluded that 'Thal limited' leading manufacturer of jute bags is based in Pakistan and prima facie the imported goods are also of Pakistan origin and not of Oman origin. The investigation also found that the declared value of the goods was found to be fair. As a result of the investigation, the department had proposed for classification of impugned goods under CTI 9806 0000 attracting BCD of 200% and IGST/CVD of 18% instead of declared CTI 0804 1030 with applicable duty ....
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....ng that declared country of origin cannot be rejected merely on the basis of markings of some Pakistan based sugar mills found on inner gunny bags which is not a clinching evidence for determination of country of origin. He further relied upon the following decision of the Tribunal: (i) Doves International Vs. Commissioner of Customs, New Delhi - 2018-TIOL-2219-CESTAT-Del (ii) Sukumar Mondal Vs. Collector of Customs (Preventive)- 1990 (48) E.L.T. 56 (Tri. - Cal.) (iii) B.Lakshmichand Vs. Government of India - 1983 (12) E.L.T. 322 (Mad.) 4. On the other hand, learned Authorised Representative for Revenue supports the impugned order and submits that the learned Commissioner of Customs (Appeals) had passed a detailed order and hence the same is sustainable. Therefore, he requested that the appeal filed by the appellants may be rejected. 5. Heard both sides and perused the records of the case. 6. On careful consideration of the submissions made by both the sides, we find that the issue of dispute for consideration before us is to decide whether the impugned order upholding the re-assessment under Section 17(5) of the Customs Act, 1962 by changing the....
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....ed in section 85, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verifythe 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, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Wher....
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....had relied on the evidences gathered during the investigation such as press report 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 Oman 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 Sultanate of Oman. The original authority also noted that incidentally, the papers were loosely stitched on each jute bag which could be removed easily; further, as the dry dates (yellow coloured) popularly known as Rangkat Chuara is mostly produced in Pakistan using colouring agent; in view of the above and on the basis of evidence in the form of packing material found during SIIB examination, the original authority had come to the conclusion that the impugned goods are of Pakistan origin. ....
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....3 issued in accordance with Sub-section (1) of Section 3 of the Destructive Inspects & Pests Act, 1914; and the Directorate of Plant Quarantine, Mumbai had examined the imported dry dates and have also certified that the country of origin as 'Oman' in their certificate dated 18.01.2022 recommending release of the imported goods for consumption purpose only. Thus, we find that these evidential documents placed on record which have been issued specifically declaring that the imported goods are of Oman origin forms sufficient reason to conclude that the imported goods are of Oman Origin. Thus, we do not find any merits in the impugned order for holding that the imported goods are of Pakistan origin, without any proper support of documents for confirmation of adjudged demands and for imposition of redemption fine and penalties on the appellants importer. Further, it is not the case of Revenue that the imported goods did not comply with the Food Safety and Standards (Packaging and labelling) Regulations, 2011 and therefore the action for confiscation and penalties were proposed. 10.1 In this regard, we find that the Co-ordinate Bench of the Tribunal in the case of Doves Inter....