2025 (3) TMI 1604

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.... 10680-10685/2025<br>Customs<br>Hon&#39;ble Member (Judicial), Mr. Somesh Arora And Hon&#39;ble Member (Technical), Mr. Satendra Vikram Singh For the Appellant : Shri J C Patel, Advocate with Shri Rahul Gajera, Advocate For the Respondent : Shri Sanjay Kumar, Superintendent (AR) SOMESH ARORA: In this matter, the issue pertains to import of Tin Ingots by M/s. Trafigura India (P) Ltd fro....

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....tes that the preposition that the Certificate of somebody else, even if subjected to verification, cannot result in confirmation of demand against any other party has been well settled by this Tribunal. He refers to Tribunal order No. A/12060/2023 dated 15.09.2023 in the matter of Shirazee Traders Vs. CC Mundra which has been followed in number of other matters which are as follows: - * M....

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.... and same are reproduced below: - "4. Considered, we find that in the present case, the lower authorities have confirmed order simply on the basis of a communication of DRI which pertained to different parties about which verification was done. In the present instance, there is no evidence of department having conducted any verification of the certificate of origin as is the requirement u....

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....dditional 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. (3) The Issuing Authority of the exporting Party shall, on receipt of such request, conduct a retroactive check on the cost statement of the exporter or the producer based on the current cost and prices and shall send....