TaxTMI 
TaxTMI 
2026 (1) TMI 1239
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....pellant") is engaged in the business of manufacturing different types of edible oils, acid oil, soya gum, deo distillate etc. The company for the said purpose, imported 1,51,963 kilograms of Fortified Soyabean oil (hereinafter referred to as the "subject goods") falling under the Sub-heading 1507 90 10 of the first schedule of the Customs tarrif Act, 1975 (hereinafter referred to as the Tariff Act" ) from M/s. Bangladesh Edible Oils Ltd. (hereinafter referred to as the "Exporter"), Bangladesh during the July, 2018. 2.2 The subject goods imported by the Appellant were accompanied by a valid COO bearing no. EPB/18/Others/6214 dated 05.07.2018 (Pg 88/PB) issued by the Export Promotion Bureau Dhaka, Bangladesh Origin (hereinafter refer....
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....ndatory value of non-originating material as a percentage of the FOB value. 04.12.2020 CBIC vide its letter dated 04.12.2020 wrote to Commissioner of Customs, Preventive, Shillong that no response received from the issuing authority, assessment of 6 COOs may be finalized. 19.12.2020 Letter by Commissioner of Customs Preventive, Shillong to Assistant Commissioner, Agartala Land Customs Station to finalize the assessment of COO. 2.4 The Appellant was served with a demand cum show cause notice bearing reference GEN/ADJ/COMM/288/2023-LCS-AGTL-Div-AGTL-Commrte-Shilong No. 1/1171655/2023 dated 08.05.2023 (hereinafter referred to as "impugned SCN") by the Assistant Commissioner of Customs (Preventive), Land Customs Station, Ag....
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....f Preferential rate of duty is wholly unsustainable. It is his submission that the appellant has obtained Country of Origin Certificate issued by the issuing authority in the format prescribed in the "SAFTA Rules" to establish that origin of goods imported by him. Since the subject goods imported by the appellant from Bangladesh the applicable Rule was Rule 10 of the Origin Rules, and therefore in Box 8, letter "D" followed by the value of non-originating material expressed as a percentage of the f.o.b value of the product was required to be reflected. The COO Certificate dated 5th July, 2018 adduced by the Appellant duly reflected Letter D followed by 69.54%, thereby imply that Domestic Value Addition (DVA) was more than 30%. Besides, the ....
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....Dhaka, Bangladesh issued under "SAFTA" . Admittedly in this case the Country of Origin certificate has not been rejected by the authorities below and it is not said that same is fake or not genuine. In that circumstances, relying on the decision of this Tribunal in the case of Kanpur Edibles Private Ltd. wherein this Tribunal observed as under: " We further take note of the fact that it is not the case of the Revenue that the certificate issued by the exporter is not genuine or correct and the verification report given by Deputy Director, EPB, Bangladesh is not correct. The certificate of country of origin and the verification report cannot be doubted unless and until, the same is proved fake by the Revenue. No such allegation in t....