TaxTMI 
TaxTMI 
2026 (7) TMI 928
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....ble Mr. K. Anpazhakan, Member (Technical) Present for the Appellant : Shri T. Chakrapani and Ms. Pooja, Consultant and, Shri Anil Kumar, Shri Jiten Yadav and Ms. Neelam Murpana, Advocates Present for the Respondent : Shri Rajesh Singh, Authorised Representative ORDER ASHOK JINDAL: All the appeals are arising out of a common order, therefore, all the appeals are disposed of by a common order. 2. The facts of the case are that the appellant Ms. P.C. Jewellers Ltd imported diamond studded gold jewellery from Thailand by filing 24 Bills of entry under CTH 711319 claiming benefit of Notification No.85/2004Customs dated 31.08.2004 (pre trade agreement between India and Thailand) read with Notification No.101/2004-Custome (NT) da....
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.... also imposed. Aggrieved from the said order the appellants are before us. 3. The learned counsel for the appellant submits that it is a fact on record that the appellant has filed documents at the time of import of the goods along with certificate of country of origin and same has been verified and the goods were allowed to be cleared. Later on, investigation was connected and various statements have been recorded. On the basis of those statements, it has been alleged that the certificate of country of origin is not correct, therefore, they are not entitled to get the benefit of the said notification, but the certificate issued by the originating country have not been verified whether the issuing authority has issued the certificate of ....
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....ave been issued the said COO or not? 7. The said issue has been examined by this Tribunal in the case of Hazoorilal & Sons Jewellers (supra), wherein this Tribunal observed as under: "7. The question which arises for consideration is whether the Country of Origin certificates issued by the competent authority can be doubted and if so, what is the mechanism available to the importing country. The 'Interim Rules of Origin' notified by the Central Government answer these questions. Rule 14 of these rules reads as follows: Rule 14. Certificate of origin.- A claim that products shall be accepted as eligible for preferential concessions in the importing Party shall be supported by a Certificate of Origin issued by a G....
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.... within three (3) months after the receipt of the request. 9. If DRI had come to the conclusion after its investigation that the value addition indicated in the Certificates of Origin could not have been correct, the proper procedure, as per the Rules, was to take up the matter with Issuing Authority of the Certificates of Origin in Thailand as per Rule 15 of Annexure B of the "Interim Rules of Origin" notified by the Central Government. 10. Instead, DRI summoned and recorded four statements of different persons, obtained a letter from some other jeweler (Bhola Nath Brothers, New Delhi) expressing what, according to him, must be the making charges of jewelry and based on these issued the SCN seeking to deny the benefit of ....