TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1817
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....ading, etc. The Certificate of Origin, initially filed on 01.08.2022, was found to have some signature discrepancy. Even the second Certificate of Origin / COO filed was found to contain some errors. Finally, a third and final Certificate of Origin (COO) bearing No. PP-2022-AI-21-002850 dated 07.09.2022 was filed before the Customs authorities. The consignment was assessed provisionally against bond. 2. A Show Cause Notice was issued on 08.11.2023 for finalization of assessment of the said Bill of Entry. This Show Cause Notice alleged that the COO was not authentic. 2.1. After due process, the adjudicating authority vide Order dated 19.04.2024 held that the Certificate of Origin was not proper and accordingly, denied the exemption benefit of preferential rate of duty under Notification No. 46/2011-Cus. Dated 01.06.2011 and demanded the differential customs duty of Rs.33,17,607/-, along with interest. 2.2. On appeal, the Ld. Commissioner (Appeals) has dismissed their appeal vide Order-in-Appeal dated 14.10.2024. 2.3. Therefore, the appellant is before the Tribunal. 3. The Ld. Consultant appearing on behalf of the appellant submits that the entire basis for rejecting t....
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..... KL-2021-AI-21-0793286 dated 21.09.21 3 6275088 dt. 16.11.2021 565381 COO No. KL-2021-AI-21-089468 dated 16.11.21 4 7216104 dt. 24.01.2022 607211 COO No. KL-2022-AI-22-018876 dated 21.01.22 5 7991323 dt. 24.03.2022 610798 COO No. KL-2022-AI-22-031154 dated 11.03.22 6 8808107 dt. 24.05.2022 587076 COO No. KL-2022-AI-22-052384 dated 23.03.22 5. The Ld. Consultant for the appellant submits that in respect of the earlier consignments imported in 2021 and 2022, the doubts expressed towards the authenticity of the Certificate of Origin No. PP-2022-AI-21-002850 dated 07.09.2022 cannot be applied, without any specific enquiry in respect of the six consignments in question. Therefore, he submits that there is no proper basis for confirmation of the demands in respect of these six consignments. On the grounds already taken by the appellant in respect of Appeal No. C/75366/2025, which pertains to Certificate of Origin No. PP-2022-AI-21-002850 dated 07.09.2022, he prays that the impugned order in respect of this appeal may also be set aside on merits and the appeal be allowed. 5.1. He further takes the stand that the six consignments impor....
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.... did not have the registration for exports as per the records available with the Government of Malaysia. Therefore, it is his contention that the COO Certificate issued by the appellant cannot be treated as an authentic COO so as to extend the benefit of concessional rate of customs duty to the appellant; only on this ground, after getting such adverse verification report, the ld. adjudicating authority has finalized the adjudication by confirming the demand of Rs.33,17,607/- in respect of the first appeal (Appeal No. 75366/2025). 6.1. In respect of the second appeal (Appeal No. C/75632/2025), the Ld. Authorized Representative of the Revenue submits that in view of the discrepancy noticed in the Certificate of Origin No. PP-2022-AI-21-002850 dated 07.09.2022, a specific instruction was given by the FTA Cell to verify the other imports made from the same exporter; after verification, the Department found that the appellant had imported six consignments during the period between 10.08.2021 to 24.05.2022. In this regard, he submits that it has already been established that the overseas exporter did not have proper registration enabling them to issue the COO Certificate. Therefore, ....
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....c used by the Department to finalize the assessment without granting the benefit of exemption Notification No. 46/2011-Cus. dated 01.06.2011 to the appellant solely on the basis of the FTA Cell's letter dated 27.01.2023, without backing up the same with the verification report dated 24.01.2023. 9. Thus, on this ground, we hold that the confirmed demand of Rs.33,17,607/- in respect of the first appeal viz. Appeal No. C/75366/2025, is liable to be set aside. We do so and allow the appeal. Appeal No. C/75632/2025: 10. Coming to the second appeal, pertaining to six Bills of Entry, since the basis of these proceedings are once again based on the FTA Cell's letter dated 27.01.2023, on the same ground as has already been discussed in detail in respect of the first appeal, we set aside the impugned order and allow this appeal. 11. In respect of this appeal, we also find force in the appellant's argument that the consignments in question were imported between 10.08.2021 and 24.05.2022 vide six separate Bills of Entry, under six different Certificates of Origin / COOs and thus, in case the Department wanted to contest these earlier imports based on the directions contained in the....
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.... impugned order stands set aside, on the above grounds. 12.4. We also find that the adjudicating authority has imposed a redemption fine of Rs.25,00,000/- even though the imported goods were not available with the Revenue and the same had been cleared after finalization of the respective Bills of Entry, without any provisional assessment being done. Therefore, we hold that the confiscation and imposition of redemption fine in this case is legally not sustainable. We set aside the same. 13. As a result, both the appeals are allowed. The appellant would be eligible for consequential relief, if any, as per law. (Order pronounced in the open court on 26.11.2025) ============= Document 1 456/286/2022-FTACell4 -- F. No. 456 286 2022-FTA Cell4 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS DIRECTORATE OF INTERNATIONAL CUSTOMS (FTA CELL) 0 19A, Fourth Floor, Jeevan Deep Building. Sansad Marg, New Delhi - 110 001 Date: January 27. 2023 To The Principal Commissioner of Customs (Port). Custom House, 15/1, Strand Road. Kolkata-700001 Subject: Verification of Certificate of Origin (CoO) bearing reference no. P....
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.... Notice. Accordingly, we most humbly request your kindself to provide us copy of the abovereferred letter and e-mail(as has been relled upon at paragraph 8 of your subject Notice) so that after going through the same, we can submit our effective reply to your subject Notice. We shall act upon further Instruction and receipt of the abovereferred documents from your end. This is for your kind and immediate action. Thanking you, Yours faithfully, Ä® ITED SALES AGENCY Pastries Office : Unit 5A, 3rd Floor, Globsyn Crystal II, 11- 12. EP Block, Sector-V, Salt Lake, Kolkata - 700091 Unit : Falta Special Economic Zone, West Bengal, India +91 33 4804 6594 +91 81006 32743 [email protected] [email protected] 27 UNIROX United Sales Agency Star Category Export House www.unirox.in Pate : 19.12.2023 To The Assistant Commissioner of Customs, Appraising Group 5B, Customs House, 15/1, Strand Road, Kolkata - 700001. SEVOTTAM RECEIPT Contents not Verified Ofice of the Commissioner of Customs Kolkata (PORT) 1 015589- (15:58) SI No Date 20/2/2023 Sub .: Notice dated 08.11.2023 u/s 18 of the Customs Act, 1962 & letter dated 13.12.202....