TaxTMI 
TaxTMI 
2025 (11) TMI 1361
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....l of Entry for clearance of the goods declaring as gold jewellery under CTH 71131910 claiming BCD @ 0% vide Notification No.46/2011 Sl. No.966(1), CVD @ 0% vide Notification No.12/2012-CE Sl.No.199(i) dated 17.03.2012, BCD Cess @ 3% (2 +1) and SAD @ 1% vide Notification No. 021/2017, dated 17.03.2012, declaring country of origin as Malaysia under the India ASEAN FTAs/PTAs with Certificate of Origin issued by M/s Kim Fatt Goldsmith, Malaysia. The Certificate of Country of Origin duly verified by the Signature Verification Unit, Customs House, Kolkata as per the Standing Order No.05/2012 issued from F.No.S106-32/2007 A (G) Pt dated 22.02.2012. The importer has claimed BCD benefit under India ASEAN FTAs/PTAs vide notification No.46/2011-Cus, d....
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.... dated 04.08.2015 with observation that there is no doubt with regard to the genuineness of the Certificate of Origin expressed, either by AC or DC of the Customs authorities. Instead, the Customs authorities have simply shifted their responsibility to the Directorate of the Revenue Intelligence, which is currently not the true scope, purport and effect of the 'Alert Circular' dated 19th June, 2015, issued by the Directorate of the Revenue Intelligence. In such circumstances, The Customs authorities are directed to take immediate steps to finally assess the Imported consignment of gold jewellery in accordance with law, as expeditiously as possible, preferably within a period of fortnight, but not later than three weeks from the date....
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....with its domestic laws and regulations. 2.4 Therefore, the importer was requested vide letter dated 12.08.2015 issued from F.No.S60(Misc)-221/2015CCI to furnish the following information and documents evidencing compliance with the rules of origin in a time bound manner to enable compliance with the directions of the Hon'ble High Court in terms of wholly Obtained as claimed by the importer in connection with the Certificate of Origin No. PP-2015-MICECA-26-001082 dated 25.06.2015 against Bill of Entry No. 9827931 dated 07.07.2015 and PP-2015-AI-21-001329 dated 24.06.2015 against Bill of Entry No.9794772 dated 04.07.2015 respectively. The importer was requested to explain the followings :- (i) Please inform whether the exporte....
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....er, the appellant preferred appeals before the ld.Commissioner (Appeals), who dismissed the appeals filed by the appellant. Against the said orders, the appellant is before us. 3. The ld.Counsel for the appellant submits that the Certificate issued by the Malaysia Authorities has been accepted by the Revenue as a genuine Certificate. A communication was also made to the Malaysia Authorities, which has been replied by them saying that the jewellery was made from local scrap and pawn brokers which some of it can no longer perform their original purpose nor are capable being restored or repaired, but the authorities below denied the same on presumption and assumption. 4. On the other hand, the ld.A.R. for the Revenue reiterated the findi....