2025 (11) TMI 1818

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....ng Bill of Entry No. 5297439 dated 21.02.2018 through its Customs Broker, M/s. M.K. Saha and Co. The said Bill of Entry was RMS facilitated as well as self-assessed to duty under the provisions of Section 17(1) of the Customs Act, 1962. They availed the preferential rate of customs duty benefit for the said goods imported from M/s. MZH Maju Industry, Malaysia under Notification No. 53/2011-Cus. dated 01.07.2011 on the basis of Certificate of Origin No. KL-2018-AI-21-005075 dated 20.02.2018. 2. A Show Cause Notice was issued to the appellant on 20.02.2023, alleging that the COO submitted by the appellant was among those found "inauthentic" relying on the communication dated 19.01.2023 (No. DRI/DZU/23Enq-15/2022/2025) issued by the Directo....

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....ited by the Department by way of a demand under Section 28 of the Act, unless such assessments stood modified or set aside. He submits that in case the Revenue was not satisfied with the authenticity of the Certificates of Origin, they should have filed appeal against the self-assessed Bills of Entry, as has been held by the Hon'ble Supreme Court in the case of ITC Ltd. v. Commissioner of Central Excise, Kolkata-IV [2019 (368) E.L.T. 216 (S.C.)]; unless the final assessments are challenged and/or modified, no demand of alleged differential duty under Section 28 can be sustained. In view of these submissions, he prayed that the impugned order be set aside and the appeal be allowed. 4. The Ld. Authorized Representative representing the Rev....

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....439 dated 21.02.2018, under Certificate of Origin No. KL-2018-AI-21-005075 dated 20.02.2018. In case the Department wanted to contest these earlier imports based on the directions contained in the letter dated 19.01.2023 issued on the basis of communications received from the FTA Cell, proper verification should have been undertaken in respect of the said Certificates of Origin, which has not been done in this case. Just on assumptions and presumptions, the authenticity of the Certificate of Origin cannot be doubted so as to deny the benefit of preferential rate of duty under Notification No. 53/2011-Cus. dated 01.07.2011. 7. We also find force in the appellant's argument that the assessments were completed by the appellant and the same ....