AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (5) TMI 29
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....has directed that the country of origin of the said goods should be treated as Iran and the imported goods reassessed in accordance with Notification No.44/2017-Customs (ADD) dated 12.09.2017. The learned Commissioner has thus confirmed the demand of duty for an amount of Rs.2,75,43,267/- and ordered its recovery from the appellant in terms of Section 28(4) of the Customs Act, 1962 [The Act] He has accordingly also sought interest in terms of Section 28AA of the Act. The imported goods were confiscated and further directed to be released on a redemption fine of Rs.1,00,00,000/-. Penalty of equivalent amount of Rs.2,75,43,267/- and Rs.10,00,00,000/- has also been imposed on the appellant in terms of Section 114A and Section 114AA of the Act. 3. The appellant has submitted that the imported goods of Uzbekistan origin, were loaded from the gateway port of Iran as Uzbekistan is a landlocked country and that at the time of import, they had duly submitted the Country of Origin Certificate to the authorities seeking exemption from payment of anti-dumping duty, in accordance with the provisions of the exemption notification referred above. It has also been stated by the learned counsel ....
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....record, as also evidenced by the Country of Origin Certificate concerned in the matter that the impugned goods were of Uzbekistan origin, as declared by the appellant. The said Country of Origin Certificate, is scanned and reproduced herein below:- 7. The appellant has submitted before the lower authorities and reiterated before us that the imported goods were loaded from Jebel Ali Port, Dubai, being the Port of loading, with origin of goods from Uzbekistan. The Revenue has not been able to refute that the goods were procured by the importers from MBP China Trading Limited (MBP China) who had purchased the said goods from Maxam Chirchiq, a manufacturer based in Uzbekistan. The appellant also submitted that the manufacturer is one of the company under Uzkimyosanoat, a joint stock company. In support of their submission, they also enclosed the website details indicating Maxam Chirchiq a manufacturer of Uzkimyosanoat, Uzbekistan and have contended that the impugned product was transported by road from Uzbekistan to Port Bandar Abbas, Iran, as Uzbekistan is a land-locked country and Bandar Abbas is one of the nearest ports available for shipment, further asserting that the impugned ....
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....bekistan). These statements are alleged to be obtained under duress and coercion. A bland statement can certainly not establish any mis-declaration. 10. In support of their defence, the appellant has also submitted invoices raised by the Defence Industries Organization (D/D), Islamic Republic of Iran, evidencing payment of money towards use and the storage facility of ammonium nitrate in the yard located at Bandar Abbas, Iran. The said goods were transported from Tashkent, being the port of loading and the port of destination being Jebel Ali, Dubai. A certificate issued by the Defence Industries Organization of Islamic Republic of Iran dated 8th May 2017, confirming the DIO, Iran had received the product from Uzbekistan has further been produced and is a part of records. We also find on record, purchase orders and invoice dated 17th December 2018 and 23rd December 2018 between Supreme Agrochem FZE (exporter 1) and MBP China reflecting the purchase of ammonium nitrate produced by the manufacturer, Maxam Chirchiq, Bill of Lading issued by Tarannom Shargh evidencing transport of ammonium nitrate, produced by the manufacturer, from Tashkent to Bandar Abbas as its final destination J....
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....e course of their investigations, the primary evidence was necessarily required to be subjected to legal scrutiny. For reasons thus, the evidence in support of the Revenue's plea by the authorities cannot form the reason de-aitre for determination and levy of ADD in the matter. 13. The appellant has also alleged discrimination by pointing out and submitting before us an order in an identical matter on a similar set of facts having been passed against Revenue by the authorities concerned. Indeed there is sufficient merit in this plea of the appellant. 14. For reasons aforesaid, we set aside the order of the lower authority and allow the impugned appeal, with consequential relief, if any, as per law. (Order pronounced in court on 30.04.2026) ============= Document 1 . 2 April 2026 at 12:14 pm 15 1 EXPORTER(NAME,ADDRESS,COUNTRY) المسار (السيد علوان، بلد) AL RAYYAN INTERNATIONAL GENERAL TRADING (I.L.G) PO BOX: 114734 UNITED ARAB EMIRATES TEL:043707800 FAX:043707820 UNITED ARAB EMIRATES دولة الإمارات العربية المتØØ....