2025 (8) TMI 1486

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....HHM TR-144" falling under chapter sub-heading 390102000 from M/s. Aishwarya Plast Exports Pvt Ltd. on High Seas Sale basis and filed bill of entry No. 6747475 dated 13.09.2014 at ICD-Khodiyar. The said goods were exported by M/s. Chevron Phillips Singapore Chemicals Pvt ltd (for short, 'CPSC'). The appellant filed above B/E for availing the benefit of Notification No. 10/2008-Cus dated 15.01.2008 as amended vide Notification No. 53/2015-Cus dated 23.11.2015, 1.1 Import of the said goods by the appellant were subjected to investigation by the officers of DRI in 2018. A committee was formed by CBIC for verification visit of the exporter (M/s CPSC's) premises. The committee in it's report dated 06.04.2018, intimated that the exporter M/s CP....

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....ant filed appeal against the impugned order before this Tribunal. 2. The appellant mentioned the following grounds in his appeal: - 2.1 The principles of natural justice have not been followed in this case as the impugned order mentions non-appearance during personal hearing whereas, the fact is that they did not receive any letter for personal hearing. The letter for personal hearing was sent at their Ahmedabad address which is neither registered nor is used by them. No communication has been received by them at their Mumbai address for attending personal hearing. 2.2 The show cause notice has been issued invoking extended period of limitation without having any evidence of wilful mis-declaration in the Country-of-Origin certifica....

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....y the department, Singapore Customs had sent COO verification report. There is no allegation that the appellant was involved or connected with in getting fraudulent COO certificate directly or indirectly from M/s. CPSC, and therefore, demand of duty or confiscation of goods is not sustainable in this case. The difference in local value content in two reports/ cost statements of Mr. Jonathan Cheng is due to adoption of two different currencies i.e. one has been worked out on the basis of Singapore Doller whereas the other one is prepared on the basis of US Doller. 4. Learned AR during arguments reiterated the findings of the lower authorities. He mentioned that after verification by the investigating team, the CBIC has denied COO benefit ....