TaxTMI 
TaxTMI 
2026 (9) TMI 1856
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....desh under the SAFTA Trade Agreement, the goods were accompanied by the respective Certificates of Origin. The appellant filed the Certificates of Origin along with the Bills of Entry in the Faceless Assessment Group (FAG). As per the SOPs provided, wherein the Port Assessment Group (PAG) would be the appraising group, when the Bills of Entry are pulled out from the FAG. In view of the notification, Kolkata Seaport, under the Commissioner of Customs (Ports), became the assessing authority under Circular No. 38/2020 dated 21st August 2020. In the present case, in all the subject cases, the Bills of Entry were pulled by PAG for the purpose of assessment and verification of certificate of origin from FAG. The PAG group had verified the Certificates of Origin and completed the assessment of duty, and appropriate leviable duties [IGST] were also paid on the goods. Before the order of clearance was communicated or the goods could be released, the officers of Customs Preventive (Kolkata), issued a notice for withholding release of the goods by sending a note to the proper officer for withholding the goods without issuing any detention/seizure order. The appellant sought release of the goo....
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.... government of India also notified SAFTA Trade Agreement by a notification issued being no. 75/2006 dated 30.06.2006. 4.3 The foreign supplier filed the necessary application for the issue of a Certificate of Origin in accordance with the SAFTA Trade Agreement, which has been ratified by each of the countries in their domestic applicable laws by the issue of necessary notifications in this regard. 4.4 The foreign supplier of the exporting country needs to file an application for issue of Preferential Certificate of origin in accordance with the Treaty and satisfy the Designated Authority (issuing authority) constituted under SAFTA for the issue of the certificate of origin as to value addition required for such certificate if the goods are not wholly originated and in case of original goods a declaration is so required from the exporting country. The issuing authority of Bangladesh issued the Certificates of Origin to the foreign seller of the exporting country who supplied the goods to the appellants. 4.5 The appellants applied due diligence by asking the exporters to send their application details for issue of Certificate of Origin for pre-shipment examination to verify ....
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....d from land port, but was only allowed through Nhava Sheva Port and/or Kolkata seaport, only in respect of import of ready-made garments. 4.10 In view of the notification, Kolkata Seaport, under the Commissioner of Customs (Ports), became the assessing authority under Circular No. 38/20.20 dated 21st August 2020, and in the course of the proceeding it pulled the Bills of Entry from the FAG. 4.11 The petitioner objected that, since the Commissioner of Customs (Port) is in the authorized official under the special mode of system by which the power of assessment and the work of the proper officer have been distributed by the Board to PAG only, the assessment proceeding would be completed only by PAG. The Commissioner of Customs (Preventive) is not a named agency for assessment of Bills of Entry and thus it would not be able to act as an assessing officer since the work of assessment in respect of the goods which arrived at the port is under the jurisdiction of PAG. 4.12 The Preventive Department nonetheless proceeded to have the examination of the goods for the purpose of assessment of the goods. On or about 29 September 2025 and 25 February 2025, goods were examined and foun....
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....the PAG. 4.16 In the facts and circumstances, the appellant preferred an appeal before this Hon'ble Tribunal, challenging the detention of the goods as well as the order of provisional release, wherein huge demands of bond and guarantee and security were demanded. 4.17 The contention raised by the appellant is that, since the assessment proceeding has been completed but the entire process has not been completed (inasmuch as only the clearance order remains to be issued), there is no scope for any seizure of the case by the preventive section who cannot intervene in the proceeding where assessing officers are in the midst of the assessment proceeding and have not completed the import procedure. Only post-assessment and clearance of the goods preventive section has power to see for proceedings in case of shortfall of duty it can raised notice under Section 28 of the Act. 4.18 The contention of the petitioner is that preventive officers cannot usurp the jurisdiction of the assessing authority when the assessment process till clearance of import has not been completed. 4.19 Therefore, the petitioner states that the interruption by the preventive group pending assessment is ....
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.... Bill of Entry No. under which the new imports allowed 1. M/s. Rahman & Brothers Garments Page 3 Sl/RBG/04/25 Page 3 includes 3 - 12 EPB/25/OTHER/13753 dated 4th September, 2025 Page - 13 4404647 dated 9-092025 Page : 1 S.I/RBG.47/2026 Dt. 10.03.2026 EPB/26/other/6374 dated 12.04.2026 Page 13A 8699290 Dt. 16.04.2026 Relevant page 13B- 13C 2. S.M. Trade link Page - 17 GTE/SMTL/31/2025 Dt. 12.08.2025 EPB/25/OTHER/13756 dated 4th September, 2025 Page - 18 4447994 dated 1109-2025 Page : 14 16 GTE/SMTL/39/2026 Dated 11.03.2026 EPB/26/others/5151 dated 16.03.2026 Page - 19 8174846 Dt. 19.03.2026 3. Rikki Exports Page - 23 SC/040/REPL/2025 Dt. 20.08.2025 EBP/25/others 13660 dated 03.09.2025 Page 24 43399169 dated 9.9.2025 Page: 20-22 SC/042/REPL/2025 Dated 02.09.2025 EPB/25/others/14689 dated 18.09.2025 Page - 25 4690540 Dt. 23.09.2025 4. Zaahi Fashion Pvt. Ltd. Page - 29 ZEPL/06/2025-2026 Dt. 26.08.2025 EBP/25/others/14079 darted 04.09.2025 Page - 30 4435153 dated 11.09.2025 Page :28 ZEPL/08/2025-2026 Dated 23.09.2025 EBB/N)SAFTA/427 dated 23.09.2025 Page - 31 4379618 Dated 26.09.....
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....aken once the Certificates of Origin details have been received by the Revenue. 7. Heard both the sides and perused the Grounds of Appeal and all the written submissions made by the appellants. 8. Admittedly, the importers have filed the self-assessed Bills of Entry. Based on the information available, the Customs (Port) officials have taken up the work of verification of the Certificates of Origin, Invoice etc. It is observed that the assessment has been taken up by Port Assessment Group [PAG] and not by the Faceless Assessment Group in this case. Such authorization is required to be given by the Commissioner and the seems to have been given. After this, the Certificates of Origin have been checked and defaced. There is no dispute that the Invoice, Certificate of Origin and Bill of Entry are fully linked. After this, we find that the Bill of Entries have been marked as Assessed Copy and the details of the Challan under which Customs Duty paid is noted. This leaves out only the Out of Charge to be given to the consignment for outward movement of the goods from the Customs area. One set of documents pertaining to one of the importers, is reproduced below for ready reference to....
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....s to where did the officials go for this Market Enquiry, who were the persons contacted, what is the nature of the persons giving the value of such products. Therefore, the value arrived in the Provisional Release Order is flawed without any proper documentary evidence. Even otherwise, the value arrived at would have any bearing only when the Customs Duty exemption claimed under SAFTA comes to be denied. 16. When the appeals came up for Hearing before the Bench on 24.04.2026, the Bench was primarily hearing the appellant's pleading that the Revenue had no case whatsoever on account of IPR infringement and on the veracity of the Certificates of Origin. When the value was enhanced arbitrarily to the extent of 3 to 4 times of the declared value, and the Bond and Bank Guarantee was fixed accordingly, the appellants apart from their pleading to set aside the Provisional Release Order, were also ready to pay the requisite Customs Duty if the Bills of Entry could be finalized, so that they do not have to undergo the pains of providing Bond and Bank Guarantee for the highly enhanced value. Accordingly, the Bench had passed the Order on 24.4.2026. The relevant portion is reproduced below....
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....y the Commissioner (Port) against which the appellants have filed their appeal before the Tribunal. Therefore, so far as the Bench is concerned, they are not required to address anything to Customs (Prev) in this matter. Therefore, the contention that no communication was sent to Customs (Prev) on the appeals filed by the appellants, has no legal legs to stand on. It is not for the Customs (Prev) to educate the Bench as to what procedure should be followed. We take strong objection to the comments made by the Dy. Commissioner on this count. As we have seen and observed after going through the Panchanama and Provisional Release Order, there is not an iota of evidence towards infringement of IPR. The Provisional Release Order specifically mentions that none of the so-called Brand owners / their representatives responded to the messages sent to them. Therefore, the Customs (Prev)'s attempt to give the colour of infringement of the IPR is completely uncorroborated and hence is legally not sustainable. The goods were seized / detained and no evidence whatsoever was gathered by the Customs (Prev). In order to justify the illegal detention, they have latched on to the issue of veracity of....
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....issions of the appellants with regard to the subsequent imports by them from the same set of exporters from Bangladesh. The following Table shows the sample transactions for each of the appellant about the consignments under present litigation, vis-àvis the subsequent transaction, wherein the imports from the same exporter, with their Certificate of Origin, have been allowed for home consumption, granting SAFTA Customs Duty benefit: 1 2 3 6 7 8 SI. No. Importers Name Relevant pages of Bill of entry Post Import clearance from same supplier certificate of origin accepting the certificate Bill of Entry No. Invoice No. 1. M/s. Rahman & Brothers Garments 4404647 dated 9- 09-2025 Page : 1 EPB/26/other/6374 dated 12.04.2026 Page 13A 8699290 Dt. 16.04.2026 Relevant page 13B- 13C S.I/RBG.47/2026 Dt. 10.03.2026 2. S.M. Trade link 4447994 dated 11- 09-2025 Page : 14 - 16 EPB/26/others/5151 dated 16.03.2026 Page - 19 8174846 Dt. 19.03.2026 GTE/SMTL/39/2026 Dated 11.03.2026 3. Rikki Exports 43399169 dated 9.9.2025 Page: 20- 22 EPB/25/others/14689 dated 18.09.2025 Page - 25 4690540 Dt. 23.09.2025 SC/....
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...., the Sr. Advocate representing the appellants made a special mention to submit copies of the verification reports of the subject Certificates of Origin by the Bangladesh Authorities. With the consent of the AR's office the same was allowed to be taken on record. 28. The Ld. A R has sent an e mail on 23.09.2026 noting that the documents submitted by the Ld Senior Advocate pertain to the verification conducted by the Bangaldesh Authorities. He has submitted that the matter may be remanded to the Adjudicating authority. Customs Appeal Nos. 75309-75315 of 2026 29. The relevant copies of the response received from the Bangladesh Authorities are extracted below: 30. We have also got cross-verified the COOs finding place in the above Bangladesh Official's letter and the connecting COOs in respect of the present litigation in respect of the 7 appeals. The ticked COOs are as per the above letter issued by the Bangladesh Authorities: 31. Our earlier observations about the COOs in question cannot be the reasons to withhold the consignments, gets fortified by the letter dated 2nd July 2026, wherein the COOs under dispute have been taken up for enquiry by the Bangladesh and the ....
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....eriod such certificate has been issued. The department should not frustrate the order and direction issued in our judgment and order dated 24.11.2021, more particularly, when the department has not preferred any appeal against our judgment and the same has attained finality. Therefore, the department is directed to issue detention certificate for the entire period of detention, that is, till the goods are released in terms of the direction issued earlier. 2019 (367) E.L.T. 972 (Mad.) AGRO 1 STOP Vs C C, CHENNAI-II 6. The petitioner has also prayed for waiver of demurrage charges incurred in respect of the detained consignments. In the light of Rule 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009, which provides that the Customs Cargo Provider shall not, subject to any other law for the time being in force, charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive officer or examining officer, as the case may be, there shall be a waiver of demurrage charges. 2021 (378) E.L.T. 643 (Tri. - Mumbai) S.G. INTERNATIONAL Vs C C, NHAVA SHEVA-I 4.13 I....
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.... are not wading into the issue as to whether Customs (Prev) has the jurisdiction to detain the goods when the Assessment is underway within the PAG of the Customs (Port). 38. The appeals stand allowed as per the above terms. (Order pronounced in the open court on 25.09.2026.) ============= Document 1 Port Code BENO BE Date BE Type ECiBE 0200007940 FIRST COPY INDIAN CUSTOMS STRACUSTOMS PORT : 15/1 STRAND ROAD. CUSTOM HOUSE KOLKATA - 700001 1.BE STATUS 2.MODE 3.BEF BE 4.KACHA 5.SEC 48 6.REIMP .ASSESS D.EXAM 10 H55 11:F1PRO DETAILS 1.BOND NO. 2 PORT BOND CD 4.DEBT AMIT 5.BG AMT 0 1;VIBE NO. 2 DATE 3.WBE SITE 4.WH CODE 1.EVENT. Z,DATE 3.TIME EXCHANGE RATE submission INREINS 1-SEP-26 USD . 69INF Examination ISNO ZLCU 3.TRUCK 4 SEAL 5.CONTAINER NUMBER FCL E NA PCIU8270039 ODE NO. OOC DATE Signature Not Verified OF INDIRECT TAXES AND CUSTOMS 10 LocaDOR. INDIA- ® INDIAN CUSTOMS CB CODE INV XEM CONT TINVSNOZITMSNO 3.REF NO 4.REFDT |5. PRICD ALAB I.LOAD DATE 9.P/E LINVSNOZITMSNO 3.BE NO 4. BE DATI PRT CD O UNITPRICE Z.CURRENCY CODE LINVSNOZITMSNO 3.NOIN NO A.SLNO. SERT DUTY USBNO |9SB DT. ....
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....ed from ( exporter's business name address, country ) EPB . REG. NO. NT-03311 G. T. ENTERPRISE. NEMAM MALTBAGH pusmog saugangen DHAKA-1219, BANGLADESH. REQ REF NO:25084823 2. Goods consigned to ( Consignee's name, address, 9 EAGISON PARK, 2ND ROAD, SANTOSHPUR KOLKATA 700075, WEST BENGAL, INDIA. Issued In see notes overleaf 447994 4. For Official use 11/07/25 ISSUED RETROSPECTIVELY 9 5. HS code 6. Mark numbers of packages . Number and kind goods 8. Origin criterion (see notes overleaf 9. Gross Weight or other quantity 10. Number O. invoices 11. 6o.b value MUSS 6203. 42.00 294 BAG. TROUSER MENS OF TROUSER KIDS OF SHORT PANT MENS "B" 458 COTTON COTTON OF COTTON GROSS WT: 21,386.300 GTE/SMIL/31 12.08.2025 INVOICE $52,737.93 KGS. NET WT: FREIGHT $1050.00 TOTAL CER VALUE $53,787.93 21,136.400 KGS. 56765 PCS P/C NO:GTE/SMIL/03/2025-26 EXP NO: 00000804/ BILL OF EXPORT NO:00000864/000840/2025 16. 00/2025 200630/20 P:C 1527333 DATE: 20.05.2025 DATE: 13.08. 2025 DATE:14.08.2025 12. Declaration by the exporter : The undersigned hereby declares that the above details and statements are correct : that all the goods we....
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.... 2 . No hereinafter feierten as ENTURY CFS JJP), located at 3, Hide Road, Besides FCI Godown, Near race brass way Station, Khidderpore, Kolkata - 700089 at around 13.00 Prep SOW . . ours on 25.09.2025. The CCP-SCW officers informed us that they have an lated 11.09. 2025 and container no. SLVU5043546/40' bu a partienes and has been imported ato India from Bangladesh by a Pagar porter Namely M/s Zahii ashion Private Limited (IEC No. AABC29005G) where the imported goods have been mis-declared with the intent to evade payment of proper duty of customs. The Crew CENTURY CES accompany them to proceeding as independent witnesses. After completely understanding the natter and considering the gravity of the situation, we agreed to their request. Then we, along with the CCP-SCW Officers, proceeded to the Customs incide the premises of CENTURY CFS JJP, where we were met with ce inside site he Customs ofcare or The Customs officers at CENTURY CFS JJP. and the Shed Examine the howed the location of the concerned container, which way mowed die loudun thepresence officers of SCW-COp the shed examiner in the presence of prend After the said container was located and identified the detai....
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....JJP. SI No Brand/Tag Item/Descripti on of Goods Bale/Bag No. No. of Bales No. of Pcs. 1 Cyborg Mens' Trouser From 1 To 100 100 15000 2 Fozia Mens' Trouser From 101 To 178 78 13104 Men's Half Pant 6 12576 3 MRB Mens' Trouser From 179 To 191 13 2184 4 Nusaiba Mens' Trouser From 259 To 297 39 6318 5 H & ABS Mens' Trouser From 298 To 300 3 486 Total 300 49668 Biberom Dutto kr24/02(6) Representative of CB/Importer No parches sig Govt. of India शà¥à¤°à¥€ सतà¥à¤¯à¤®à¥‡à¤µ जयते US Lim रजतमà¥à¤²à¥à¤¯à¤¹à¥ मीटà¥à¤°à¤¾ AM- 23-9-25 Prasun Mitra Negg rasur 25/09/25 Representative of CB Aromas Badmitti ATOM Rumar 25.09.2025 C 25/01/99 Shed Appraiser Day 10125 BARHISHEK RAIDSCP Drawn by 09-2025 P1: Shri Amit Kumar Balmiki - To पोटबà¥à¤°à¤¾à¤ˆ P2: Md. Khurshid A 93 Shri Amit Kumar Balmiki, Pancha-2: Md. Khurshid, C/o M Ainul, Room No. - D/4, C G R road Nimak Mahal, S.E. Railway, Kolkata- 700043. Document 3 à¤à¤¾à¤°à¤¤ सà¤....
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.... & Co. Ltd, CFS, P-31, Trasnport Deport Road, Kolkata, WB-700088. à¤à¤¾à¤°à¤¤ सरकार Govt. of india A . पं. सीमा शà¥à¤²à¥à¤• सदन Scanned with OKEN S Document 4 93 94 95 96 97 1333360 86 6,09,321 / 99 Document 5 * à¤à¤¾à¤°à¤¤ सरकार GOVERNMENT OF INDLA पà¥à¤°à¤§à¤¾à¤¨ आयà¥à¤•à¥à¤¤ सीमा शà¥à¤²à¥à¤• (नि), पशà¥à¤šà¤¿à¤® बंगाल का कारà¥à¤¯à¤¾à¤²à¤¯ OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (F), WEST BENGAL à¤à¤¸à¤†à¤°à¤†à¤ˆ, दूसरी मंजिल, 15/1, सà¥à¤Ÿà¥à¤°à¥ˆà¤‚ड रोड, सीमा शà¥à¤²à¥à¤• सदन, कोलकाता-700001 SRI. 2nd FLOOR. 15/1. STRAND ROAD CUSTOM HOUSE. KOLKATA-700001 Email id: [email protected]....
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....allowed the applicants to take provisional release of the impugned goods in terms of the extent provisions of law and the related rules and regulations. Copies of the said provisional release orders are already on record with the Ld Tribunal. 4) The instant case involves alleged improper and illegal import of branded items and as such the IPR infringing goods cannot be allowed -release. 5) The investigation into the instant case also suggests that the importers are not eligible to claim benefit under SAFTA. Preliminary investigation suggests that the COO certificates have been obtained against false declarations and incorrect documentations. The findings in relation to this has already been forwarded to the International Customs Division with the request to confirm this prima facie finding. This enquiry by ICD is expected to take some time and final release of the goods cannot be allowed pending such enquiry. 6) The investigation also suggests that most of these importers are dummy importers. Letters and summonses sent to them through post ' have been returned by the postal authorities with the comment that these importers don't exist at the given address. The im....
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....l has already been established through various legal pronouncements. It has been held that the Commissioner of Various sor potivej. West Bengal has authority over the whole of West Customs (Preventive), this authority is not denuded even in areas where the Principal Commissioner of Customs (Port) or Principal of Customs jurisdiction. The power (Airport) has been granted specified seize goodswer of the Preventive medeven within the Airport or Port territorial limits has been emmed by the Hon'ble High Court of Calcutta in the matter of Commissioner of Customs (Preventive) Vs Bangari Bhola and others vide order dated 16.08.2024 (APOT 221 of 2024). to the order dated 07.11.2024 of the Reference may also be made be Review Petition No. 400 of 2021 in the Canon India matter, where the earlier order of the Hon'ble Apex Court in the matter of Commissioner of Customs v. Sayed Ali and Another [(2011) 3 SCC 537] [2011 (265) E.L.T. 17 (S.C.)] was also taken up. In the contended that the function of the preventive original matter, it had been which are not manifested. In the review staff is confined um of the Hon'ble Apex Court has been a though the issue majorly involved th....
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....those items, which had been found to be infringing the provision of IPR. As directed the following documents are also enclosed for reference please. and records, G Status of the Bills of Entry: - All the concerned bills of entry are self- assessed. Since no report has been entered in the system, the Panchnama along po with the accompanying Statement of Brands, which had been prepared at the time of examination are being enclosed. 3. The relevant timeline in this respect of the concerned import consignments is furnished below in tabular form. Please note that the Alert Notices in respect to these consignments had been issued on 12.09.2025 and 15.09.2025: - SI Bills of Entry no. & date Consignment examined on Date of Suspension of Consignment under Rule 7 of IPR Rules Date of Order passed u/s PASTAS CA'62. Importer(s) 1 4399184 dt 09.09.2025 10.10.2025 03.11.2025 05.01.2026 A Fashion 2 4399189 dt 09.09.2025 10.10.2025 03.11.2025 05.01.2026 3 4399195 dt 09.09.2025 13.10.2025 03.11.2025 23.02.2026 4 4399203 dt 09.09.2025 08.10.2025 03.11.2025 05.01.2026 5 4399209 dt 09.09.2025 13.10.2025 03.11.2025 05.01.2026 6 +384916 dt 09.09.2025 27.09.2025 03.11.2025....
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....IER INTERNATIONAL TUB, MALIBAGH,DHAKA 1219 9. NET WEIGHT: 34,680.00 KGS BANGLADESH IMPORTER 10. GROSS WEIGHT: 35,700 00 KGS ANMAN AND BROTHERS GARMENTS 15/8/H/5, CIRCULAR GARDEN BEACH ROAD KOLKATA SOUTH WARGANAS WEST BENGAL, 700023, INDIA 11. ORIGIN: BANGLADESH. 3. EXPORTER BANK SLAMI BANK BANGLADESH LTD HIL GAÖN BRANCH, 729/C. PACCA MASJID MARKET. 12.BL NO: TANTOLA KHILGAON DHAKA-1219 DIA/C NO.20503400100253811 SWIFT COAD: IBBLBCDH240 4. IMPORTER BANK. 13.CONT NO: ČIČI BANK LTD. KABARDANGA BRANCH, BD1 7. KOLKATA KABARDANGA, CURRENT A/C NO: 801705500041, SWIFT: ICICINBBCTS 14. MODE OF SHIPMENT: BY SEA. IFSC CODE: ICIC0008017 5. PORT OF LOADING: 15. EXPORTER: ERC NO. 260326711391322 CHITTAGONG PORT. BANGLADESH 6. PORT OF DISCHARGE 15.INVOICE TERM: CFR COLKATA PORT, INDIA 7. PURCHASE CONTACT NO: 17. COMERCIAL INVOICE NO: IMBRG/01-2025-26 DATE: 01.07.2025 SI/RBG/04/2025 DATE: 24-08-2025 DESCRIPTION OF THE GOODS (READYMADE GARMENTS) SL DESCRIPTION HS CODE QUANTITY UNIT PRICE AMMOUNT 1 TROUSER MEN'S (COTTON AND SYNTHETIC BLEND 8203.42.00 11906 Pcs $7.00 $ 11905.00 2 ROUSER MEN'S DENIM (COTTON AND SYNTHETIC BLEND 80073 62.00 13258 Pcs ....
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..... [country) and that they comply with the origin requirements specified for those goods in SAFTA for goods exported to INDIA DHAKA. 04.09.2025 SEHER INTERNATIONAL Place and date, signature of authorized signatory . EPB/25/Other. Reference No 3753 SOUTH ASIAN FREE TRADE AREA (SAFTA) (combined declaration and certificate) Issued in BANGLADESH. Country) see notes overleaf 986 / DEFACED 4404647 FROM : CHITTAGONG PORT, BANGLADESH. TO:KOLKATA PORT, INDIA. BL NO: CGPCCUCSL885/25 13. Certificate It is hereby certified on the basis of control carried out, that the declaration by the exporter is correct. Tanla Yasmin Dhaka, Bangladesh 04 SEP 2025 Place and date, signature and stamp of certifying authority SIABG042025 91528.8 2056848867 MAINVSN ZITMSNOJ INFO TYP 73972 NOS ERBIESIO THIER/13753 041 OTH 1INVSN 2 ITMSNG 3.C SNO 3-12 Document 8 INDIAN CUSTOMS BILL OF ENTRY FOR HOME CONSUMPTION Port Code BE No BE Date BE Type INCCU1 8699290 JEC/Br CMPPR3971J/0 |FIRST COPY GSTIN/TYPE 9CMPEH3971J1Z4/G CB CODE CNFPS3023FCH001 TYPE INV TEM CONT PORT : 15/1 STRAND ROAD, CUSTOM HOUSE, KOL....
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....ITMSNO 3.NOTN NO 4.SLNO 5.FRT 6.INS 7.DUTY 8.SB NO 9.SB DT 10.PORTCD |11.SINV |12.SITEMN D. ITEM MANUFACTURER/PRODUCER/GROWER DETAILS LINVSNO 2.ITMSNO 3.TYPE 4.MANUFACT CD 5.SOURCE CY 6.TRANS CY 7.ADDRESS E ACCESSORY STATUS LINVSNO 2.ITMSNO 3.ACESSORY ITEM DETAILS ENCE DETAILS B.CODE 1.INVSNO 2.ITMSNO 3.LIC SLNO 4.LIC NO 5. LIC DATE 7.PORT |8.DEBIT VALUE| 9.QTY |10.UQC |11 DEBIT DUTY G. SCHEME NOTIFICATION AND DUTY FOREGONE DETAILS 1.INVSNO 2.ITMSNO 3.EXMP RE 4.SCHEME NOTN 5.SCH NSNO 6. BCD RATE |7. CVD RATE B. BCD AMT FG 9. OTH AMT FG H. CERTIFICATE DETAILS L.HSS DETAILS 1.CERTIFICATE NUMBER 2.DATE 3.TYPE PRC LEVEL 2.IEC 3.BRANCH SLNO OTHER ADDITIONAL INFORMATION J. SINGLE WINDOW ECLARATION 1.INVSN |2.ITMSNO 3.INFO TYP 4.QUALIFIER SINFO CD 6.INFO TEXT 7.INFO MSR 8.UQC ORC N ORC ACN 1 4 CONWO COOG 55.00 CTH ORC BD PB/26/OTHER/6374/120 1 CHR G SOC 39306 NOS S Y L 2 CHR 4413 NOS 2 ORC G COO BD PB/26/OTHER/6374/120 2 CONNY! COOG 55.00 CTH L 2 ORC N 2 OF HIS 4 5 ORG O 3 ORG 4 HAR N U 3 ORC ACM 1 3 ORO S CONWO COOG 55.00 CTH 1 3 CHO BD PB/26/....
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.... in (country) and that they comply with the origin requirements specified for those goods in SAFTA for goods caported to DHAKA 12-04-2026 SEMEHRWERTHELY Place and date, signature of authorized signatory 13. Certificate It is hereby certified on the basis of control carried out, that the declaration by the exporter is correct. 1 2 APR 2026 Place and date, signature and stamp of certifying authority 3.BOND CD .DEBT AMT 5.BG AMT DETAILS E. BOND SER E 1.WBE NO. 2.DATE 3.WBE SITE 4.WH CODE 1.EVENT 2.DATE 3.TIME EXCHANGE RATE PROCESSING Submission 16-APR-26 15:05 INR=INR DETAILS Assessment 16-APR-26 15:07 1 USD=93.81NR Examination Ooc Finalisation H. co I.SNO 2.LCL/ 3.TRUCK 4.SEAL 5.CONTAINER NUMBER 1 E N.A. BSIU9316065 CONTAINER DETAILS GLOSSARY INDIAN CUSTOMS PORT : 15/1 STRAND ROAD, CUSTOM HOUSE, KOLKATA - 700001 BILL OF ENTRY FOR HOME CONSUMPTION Document 9 Annexure-A a MITC O MTA-TA-H 1514 1 . 1 -2 041 www.cph.cov.hd =>6.00.0000,Ne.So.Str, SS1.28- 2206 cifial: , 05 Gen12 3036 /2019 विषयS SAFTA à¤à¤¡à¤¿à¤¶à¤¿à¤µ जाà¤à¤£à¤® ....
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....¤¦à¥à¤° विशà¥à¤°à¤µà¥€à¤°à¤£ दशानि जनयन दà¥à¤°à¤¾à¤¸à¥à¤¤à¤¾ बंद देनाटूट ३२० नाà¤à¤£à¥‡ मारà¥à¤£à¤¿à¤¯à¤•à¥‹à¤‚ यव अविजितनज़र नरपà¥à¤°à¤¿à¤‚ट लà¥à¤¯à¤¾ निमà¥à¤¨à¥‚ण: SLNO Name of the Exporters SAFTA Issue Number & date: Importing Country Remark Scher International. Dhaka ErB3/25/0)thet/13753 Dite.04-09-2025 INDIA Wie. "Questionnaire" quil sal acl affected पर वविपिन यतà¥à¤° ठणà¥à¤¡à¤¾à¤°à¤¿ वà¥à¤¯à¥‚ड़ कता दामाद वधान वधान शà¥à¤°à¤¾à¤¦à¥à¤§ वà¥à¤µà¤° फारà¥à¤¯à¤¾à¤£à¤¾ शà¥à¤¡ नारंग मारà¥....
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....€ कता चदहाड़ का à¤à¤¾à¤—à¥à¤¯ चाहिà¤à¥¤ S M TRADING. JESSORE EPDANY'SAFTA/1392 Date 04-09-2025 INDIA 22 S M TRADING, JESSORE. EPB/(N)/SAFTA/1599 Date:08-09-2025 INDIA 021 दिवपà¥à¤°à¤¤à¤¿ नाशनरसूतà¥à¤° समगà¥à¤° परगति क बंददरà¥à¤œà¥€ पà¥à¤°à¤¸à¤¾à¤¦à¤¨à¥€à¤¯ यादव परसà¥à¤µ पना उठनमराग लजन दà¤à¤¾ रखना। नरà¥à¤¯à¤¦à¤¿: दरà¥à¤¶à¤¨à¤¾ (राजसà¥à¤µà¤° २०ॠ(मोड गठजिन) à¤à¤¾à¤¯à¤¾à¥¤ (टमा: कà¥à¤°à¥‚टà¥à¤² जामिन) परामविगनंद-2 नामित द....
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....e, Dhaka |EPB/25/Other/13767 Date:04-09-2025 INDIA 06 Mousumi Enterprise, Dhaka, EPB/25/Other/13768 Date:04-09-2025 INDIA 07 Mousumi Enterprise, Dhaka EPB/25/Other/13769 Date:04-09-2025 ENDEA Cos Sameer & Co. Dhaka: EPB/25/Other/13659 Date:03-09-2025 INDIA 09 Sameer & Co, Dhaka EPB/25/Other/13661 Date:03-09-2025 INDIA 10 G. T. Enterprise, Dhaka EPB/25/Other/13755 Date:04-09-2025 INDIA 11 G. T. Enterprise, Dhaka EPB/25/Other/13756 Date:04-09-2025 INDIA 12 Ramisha Enterprise, Dhaka : EPB/25/Other/14069 Date:09-09-2025 INDEA 13 Ramisha Enterprise, Dhaka. EPB/25/Other/14070 Date:09-09-2025 INDEA 14 Ramisha Enterprise, Dhaka |EPB/25/Other/14071 Date:09-09-2025 INDIA 15 Ramisha Enterprise, Dhaka: EPB/25/Other/14080 Date:09-09-2025 INDIA 16 Dada Nur Enterprise, Dhaka. EPB/25/Other/14077 Date:09-09-2025 INDIA 17 Dada Nur Enterprise, Dhaka EPB/25/Other/14078 Date:09-09-2025 INDLA 18 Dada Nur Enterprise, Dhaka EPB/25/Other/14079 Date:09-09-2025 INDIA 19 A.S. Enterprise, Dhaka EPB/25/Other/13752 Date:04-09-2025 INDEA 20 SM TRADING, JESSORE EPB(N)/SAFTA/1391 Date:04-09-2025 INDLA Information of 03 SAFTA Certificates of Origin has been prepared according to the accessfile your ....
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.... 3765 dated 04.09 2025 04.09.2025 97 OF APPEAL MEMO 10.10.2 025 05.01.202 6 108 OF APPEAL MIMO EPB/DHK/1638 6 dated 19.10.2025 66 OF COMPILATION 4399189 09.09.2025 EPB/25/OTHER/1 roy dated 04.09 2025 04.09.2025 95 OF APPEAL MEMO 10.10.2 025 05.01.202 6 109 OF EPB/25/OTHER HerBY /15621 dated 08.10 2025 63 CF COMPILATION APPEAL MEMO 4399195 09.09.2025 EPB/25/OTHER/1 / 3768 dated 04.09.2025 04.09.2025 94 OF APPEAL MEMO 13.10.2 025 23.02.202 6 107 OF EPB/DHK/3330 68 OF COMPILATION APPEAL MEMO 12 dated 30.03.2026 4399203 09.09.2025 EPB/25/OTHER/1 04.09.2025 96 OF APPEAL MEMO 08.10.2 025 05.01.202 111 OF /3766 dated 04.09.2025 6 APPEAL MEMO 4399209 09.09.2025 EPB/25/OTHER/1 /3767 dated 04.09.2025 04.09.2025 98 OF APPEAL MEMO 13.10.2 025 05.01.202 6 110 OF APPEAL MEMO 5 RAMISHA ENTERPRI SE SYBORG FASHION 4427804 10.09.2025 EPB/25/OTHER/1 4070 dated 09.09.2025 09.09.2025 121 OF APPEAL MEMO 07.10.2 025 05.01.202 6 133 OF APPEAL MEMO EPB(NYSAFTA /1425 dated 23.09.2025 49 OF COMPILATION 4431644 11.09.2025 EPB/25/OTHER/1 4069 dated 09.09.2025 09.09.2025 119 OF APPEAL MEMO 26.09.2 025 23.02.202 6 132 OF EPBINYSAFTA 50 OF COMPILATI....