TaxTMI 
TaxTMI 
2025 (11) TMI 707
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....: HD-A-RC/NT (High Density Polyethylene) valued at USD 35520 (CIF). The goods were shipped by M/s. Eveready Manufacturing Pvt. Ltd., Singapore. The appellants claimed concessional rate of BCD under Sl. No. 161 of Customs Notification No. 10/2008 dated 15.01.2008 on the basis of the Certificate of Origin issued under INDIA-SINGAPORE COMPREHENSIVE ECONOMIC CO-OPERATION AGREEMENT. 3. The self-assessed Bill of Entry was verified by the group and examination order was given to open and inspect the goods, verify description, country of origin, to draw sample for testing by CIPET and also to verify the country of origin certificate as per the conditions of Notification No.10/2008-Cus dated 15.01.2008. Subsequent to the examination by docks officers, the inspection report given stated as under: "Opened and inspected S/-5%Pkgs contents: HDPE Granules Grade: HD-A-RC/NT (High Density Polyethylene) description verified is subject to test report from CIPET. No Marks and Nos. are available on the bags, (Plain Bags), country of origin not available in the bags, verified COO Certificate. Sample forwarded to CIPET for testing. B/E returned to group for further order." 4. Based on the....
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....uing Authority has certified and endorsed in Column 12 that the Declaration by the Exporter is correct. This is a categorical proof that the Issuing authority has taken all measures to ensure the correctness of the certificate of origin prior to export of the goods from the originating country. For this reason and evidence, the observation of the appellate authority that the certificate is deficient is erroneous. The appellate authority failed to appreciate that the Issuing Authority has itself certified that the goods are in Plain Bags. 8. She submits that the certificate was issued by the competent authority of the Singapore Government. This fact has not been disputed. This certificate, as on date has neither been recalled nor cancelled by the Issuing Authority. The dispute is only on account of the doubts/ presumptions raised by the Customs Authority as regards the lack of marks and numbers on the imported bags. In the case of R.S.Industries (Rolling Mills) Ltd Vs. CCE Jaipur-I, reported in 2017 (11) TMI 1256 - CESTAT NEW DELHI, the Hon'ble CESTAT ruled that Certificate of Origin and the data submitted to get such certificates cannot be questioned based on statements of impor....
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....rised Representative, vehemently opposed the contentions of the learned advocate and reiterated the findings in the impugned order in appeal. He submits that Sl.No.5 of the overleaf condition of certificate of origin stands unfulfilled in the present case and hence the learned appellate authority has rightly upheld the order of the original adjudicating authority denying the benefit of the notification claimed by the appellant. 13. Heard the rival submissions, perused the appeal records and the citations submitted. 14. We find that the sole issue which arises for consideration is whether the customs authorities were justified in denying the benefit of the Notification claimed on the ground that the imported goods are not correlatable with the Certificate of Origin accompanying them. 15. We note that the appellate authority has observed in para 6 of the impugned order as under: "6. Although the appellant has correctly pointed out that overleaf notes under Rules of Origin for Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Member States of the Association of Southeast Asian Nations (ASEAN) and th....
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....all be deemed to be a produce or manufacture of either Party unless the conditions specified in these rules are complied with in relation to such products, to the satisfaction of the authority issuing the certificate of origin." 19. Further, Rule 16 of the Rules of Origin as notified in the Notification No.59/2005-Cus (N.T.) ibid is as below: "16. Certificate of Origin-Products eligible for preferential concessions shall be supported by a Certificate of Origin issued by a government authority designated by the government of the exporting Party and notified to the other Party (referred to herein as the certifying authority) in accordance with the Operational Certification Procedures, as set out in Annex -A." 20. We also note that Rule 18 of the rules of origin states the procedure for denial of preferential treatment, which is as under: 18. Denial of Preferential Tariff Treatment. - 1. Export of consignments accompanied by an authentic Certificate of Origin will not be subjected to any detention or delays by the Customs Authorities of the importing country. 2. In case of reasonable doubt about the authenticity of Certificate of Origin, the C....
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....n the documents submitted to the Customs Authority of the importing Party for the purpose of carrying out the formalities for importing the products shall not ipsofacto invalidate the Certificate of Origin, if it does in fact correspond to the said products. RULE 15 (a) The importing Party may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof. (b) The request shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis. (c) The Customs Authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and....
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.... to be eligible for preferential concessions, they shall be supported by a Certificate of Origin issued by a government authority designated by the government of the exporting Party and notified to the other Party. c. Rule 18 which spells out the procedure for denial of preferential treatment emphasise at the very outset the credibility that has to be accorded to the Certificate of Origin, by stating that Export of consignments accompanied by an authentic Certificate of Origin will not be subjected to any detention or delays by the Customs Authorities of the importing country. If the authenticity is doubted on a reasonable premise, it mandates the Customs Authority of the importing country to seek clarification from the certifying authority of the exporting country. A duty is cast on the certifying authority to reply in 30 days. Even in such circumstances, the emphasis is on non-detention of the consignment, the mandate being the consignment to be allowed entry on a provisional basis upon execution of a bond or guarantee as may be required. Thereafter, on examining the information so provided by the certifying authority, the Customs Authority in the importing country would....
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....e resolution stipulated in the case of a dispute concerning origin determination, classification of products or other matters, is that the government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute. 30. We note that while such preferential tariff concessions are notified by the Central Government in exercise of the powers conferred by Section 5(1) of the Customs Tariff Act, 1975, nevertheless, they are a consequence of the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore. Such Agreements are invariably entered into only after elaborate discussions and negotiations. The genesis of such agreements are in the executive powers vested in the Union under Article 73(1)(b) of the Constitution of India read with entry 14 of List I of the Seventh Schedule that provides for entering into treaties and agreements with foreign countries and implementing of treaties, agreements, and conventions with foreign countries. Such Agreements are entered in accordance with the directive principles of State Policy stipulated in Article 51(b) & (c) of the Constitution. Therefore,....