2026 (4) TMI 676

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.... The order dated 16.1.2023 [impugned order] passed by the Principal Commissioner deciding the proposals made in the show cause notice dated 14.7.2014 [SCN] issued by the Directorate General of Revenue Intelligence [DRI] is assailed by M/s. Hazoorilal and Sons Jewellers [Hazoorilal] and its Director Shri Sandeep Narang (the appellants) in these two appeals. 2. We have heard learned counsels for the appellants and the learned authorized representative for the Revenue and perused the records. 3. The issue in these appeals falls in a narrow compass. 4. Hazoorilal imported jewellery from Thailand with which India had a Free Trade Agreement and claimed the benefit of exemption Notification No. 85/2004-CUS dated 31.8.2004 which provided....

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.... preferential concessions in the importing Party shall be supported by a Certificate of Origin issued by a Government authority designated by the exporting Party and notified to the other Party to the Agreement in accordance with the Operational Certification Procedures, as set out in Annexure -B. 8. Annexure B to the Rules sets out detailed operational certification procedures. Rule 15 of this Annexure provides for retroactive verification of the certificates of origin at random or when there is a reasonable doubt. It reads as follows: Rule 15 (a) The importing Party may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the informat....