2026 (3) TMI 1328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce of imported 'Aluminium Scrap Tread' from M/s. Esun International Pvt. Ltd., Singapore, classified under CTH 7602 00 10, and claimed exemption from Basic Customs Duty under Notification No. 046/2011Cus dated 01.06.2011 (Sl. No. 992(I)) based on the Country of Origin under the ASEAN-India Free Trade Agreement. The Department ordered first check examination to verify the country of origin. Upon examination, the dock officers reported that while the FTA certificate issued by Singapore and other documents were verified, the goods did not bear any marks or numbers indicating the Country of Origin (COO). On this ground, the adjudicating authority denied the benefit of the notification and reassessed the bills of entry at the merit rate of duty.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... D. Since the department has not taken action as above and for the other reasons stated the benefit of exemption cannot be denied to them. He hence prayed that the impugned order may be set aside and relief granted. 3.2 Shri Vineeth Goel, Ld. A.R. appeared for the respondent reiterated the findings in the OIO and submitted that: A. The three Bills of Entry were filed for clearance of Aluminium Scrap Tread. On examination, the goods were found to have no markings indicating the country of origin, manufacturer, or brand, which is not disputed by the appellant. In the absence of such details, the lower Adjudicating Authority held that the goods could not be established as originating from Singapore. B. As per Sl. No. 5....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PSI Certificate No. Olivine Scrap 2014-0091 dated 23.6.2014 issued by Olivine Commercial Pvt. Ltd. Singapore. No discrepancy was noted. (ii) Verified PCB Registration Sales contract Form - 09. No discrepancy was noted. (iii) Verified the goods and found that the COO was not available on the goods. (iv) Verified FTA certificate issued by Singapore. No discrepancy was noted. (v) Verified weight w.r.t weighment slips issued by CFS. No discrepancy was noted. 5. We now examine the issue in the light of Sl. No. 5 of the overleaf notes (OCP/COO Appendix D) under Rules of Origin for the ASEANINDIA Free Trade Area - 2009, cited by the parties and is extracted below- "DESCRIPTION OF GOODS: The descript....