TaxTMI 
TaxTMI 
2026 (9) TMI 1941
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.... 4-07-2023 and 8035541 dated 27-09-2023 were imported from Thailand from the manufacturer supplier namely Asian Import & Export Co. Limited under ASEAN- India Free Trade Agreement (here in after called AIFTA) under the certificates of origin validly issued by the respective contracting country i.e., Government of Thailand and Government of Malaysia. The Appellant filed the self assessed Bills of entry claiming exemption under Notification no. 46/2011on the basis of certificates of origin which were lawfully issued by the respective contracting country and duly verified filed by the appellant. The assessing officer after verifying the COOs from the details sent by the exporting country to his satisfaction and assessed the Bills of entry and the goods were released after defacing the COOs. 2. A Show Cause No. KOL/CUS/PR/ Commr/PORT/GR.3/44/2025 dated 22-07-2025 was issued to the appellant seeking to deny the benefit of Exemption Notification No. 46/2011-Cus dated 1st June 2011 availed by the appellant in respect of four Bills of Entry bearing numbers 7625672 dated 24.02.2022, 9585342 dated 16.07.2022, 6715475 dated 08.04.2023, and 8035541 dated 27.09.2023. 3. It has been allege....
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....tment and demand was raised. So Regulation 7 was applied. (vi) M/s. Shree Shyam Synthetics contested denial of benefit of notification on the ground that all its four certificates were never questioned in Thailand and the letter which the department relied upon did not relate to it. The letter is enclosed and marked Annexure "C". This letter is enclosed with the show cause notice. Very same letter was used in the case of M/s Shree Shyam Synthetics which will appear from the judgment in case of Shyam Synthetics (Marked "D") where the same letter is set out in the judgment. The relevant page of judgment is enclosed "E". (vii) It was improper for the Department to rely on such letter which has been dealt with by the Tribunal as not relevant and appeal from the judgment of this Tribunal has been dismissed. Consequently, the very basis on which the Department seeks to question the Certificates of Origin in the present case has already been examined in the case of M/s Shyam Synthetics, and the certificates relied upon therein were upheld. (viii) More importantly, no independent enquiry has been shown to have been conducted in respect of the Appellant's own ....
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....cerned, the appellant has submitted that the enquiry sent for the list of COOs for retroactive check contains Certificate Numbers, which are not the COOs pertaining to the imports done by the appellant. We have gone through the relevant portion of the SCN, which is reproduced below: 13. The COOs, in respect the appellant's import is as per the following Table given in the Show Cause Notice: TABLE-D SI No Importer Name B/E No. & Date Item Description Overseas supplier Country Of Origin COO Cft No. & Dt 1. Party Solutionist 6715475 dt 04.07.2023 Nylon Monofilament Fishing Nets Asian Import & Export Co. Ltd Thailand AI2023-0027742 dt 07.06.2023 2. Party Solutionist 8035541 dt 27.09.2023 Nylon Monofilament Fishing Nets Asian Import & Export Co. Ltd Thailand AI2023-0046856 dt 08.09.2023 13.1. When no enquiry has been taken up specifically for the COOs pertaining to the appellant, we do not see as to how the enquiry in respect of some other COOs of other importer can be used to fasten the Duty liability on the present appellant. 14. Further, we have seen that the proceedings initiated against Shree Shyam Synthetic....
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....active check is to be accompanied by certificate of origin and the reasons as to why retroactive check is requested are to be specified. However, we find that there is no such document available in this case. 8.8. It is also settled law that the if certificates at the time of import were valid, then their validity cannot be questioned on the basis of surmises. In this case, the evidences submitted by the investigation does not conclusively prove that the COOs submitted by the appellant were not genuine. On the contrary, the evidences submitted by the appellant indicate that the COOs submitted by the appellant are indeed genuine . Accordingly, we hold that the appellant had rightly availed the benefit of Notification No. 46/2011-Cus. dated 01.06.2011 on 16 Bills of Entry by presenting 16 country of origin certificates. Consequently, we hold that the impugned order passed by rejecting the benefit of the said notification is not sustainable. 9. In view of the above discussions, we hold that there is no evidence available on record to reject the duty self-assessed by the appellant. Thus, we set aside the differential duty of Rs.1,16,02,167/- confirmed along with inter....
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.... cleared without execution of any bond / undertaking by the importer, no redemption fine could be imposed under Section 125 of the Customs Act in lieu of confiscation. Reproduced below is the relevant part of the High Court's judgment. "12. It may also be noticed here that in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi (supra), the goods were released to the assessee on an application made by it an on the execution of a bond by the assessee and in those circumstances, the Hon'ble Apex Court held that the mere fact that the goods were released on the bond being executed would not take away the power of custom authority to levy redemption fine. A reading of the judgment / order of the Hon'ble Apex Court in M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi (supra), would show that the Apex Court has taken the view that redemption fine can be imposed even in the absence of the goods as the goods were released to the appellant on an application made by it and on the appellant executing a bond. Since the goods were released on a bond the position is as if the goods were available. The ratio of the above decision canno....
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.... Relarence No. KJ/2013-A1-11-0100130 ASEAN-INDIA FREE TRADE AREA PREFERENTIAL TARIFF CERTIFICATE OF ORIGIN (Combined Declaration and Certificate) FORM AI MALAYSIA Issued in (Country) (Saa Notes Overleaf ) 3. Means of transport and route (as far as known) Departure Date: 20 Febwwwy 2022 by MARITIME TRANSPORT Vessel's Namo/Aircraft, etc .: NANTA ERFUM SI3W 4. For official uca Preferential Tariff Treatmont Given Under ASEAN-INDIA Frea Trade Area Preferential Tariff Preferential Tariff Treatment Not Given (Ploana stata reason/a) Port of Discharge: KOLKATA, INDIA Defaced COO Cft. Against B/E No. 7625672 DL. 24-3-22 2 Signature of Authorised Signatory of the Importing Country 5. llem number 6. Marks and numbers on Packages 7. Number and type of packages, description of goods [including quantry where appropriate and HS number of the importing country) 6. Origin critarion (509 Notes overlaaf) 0. Gross weight or other quansty and value (FOB) 10. Number and data of invoices I NM I X 4NIC CONTAINERS STC :- 444 PACKAGES NYLON MONOFILAMENT FLUIINO NETS HS CODE : 3408.111 ** ISC CODE: 0216921520 PAN NO : AUPYD....
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.... of Investment Trade and Industry. No. 7, Jalan Sultan Haji Ahmad Shah, 50480 Kuala Lumpur. Tel : +603 - 6208 4747 Fax : +603 - 6206 2823 Email : Justla@miti,gov.my On Fri, 19 Jan 2024 at 10:28, 'Commerce Wing' via Unit FTA 3 <[email protected]> wrote: Dear Mr.Nadzreen, Please find enclosed copies of seventeen (17) Certificates of Origin (CoOs) said to be issued in Malaysia for the export of goods under AIFTA bearing reference nos: 1.KL-2020-AI-21-003568 2. KL-2020-AI-21-005879 3. KL-2020-AI-21-028320 4. KL-2021-AI-21-006578 5. PP-2021-AI-21-000005 6. KL-2021-AI-21-011230 7. KL-2021-AI-21-012451 8. KKL-2021-41-21.012504 Document 3 TABLE-C S1. CoO No. & Date CTI Commoditie S Importer's Name Name of the overseas supplier RVC 1 AI2019-0001395 dtd 10.01.2019 5608 1110 Nylon Monofilament Fishing Net M/s Shree Shyam Synthetics Asian Import & Export Co Ltd RVC 75% + CTSH 2 AI2019-0046894 dtd 12.10.2019 5608 1110 Fishing Net M/s Shree Shyam Synthetics Asian Import & Export Co Ltd RVC 75% + CTSH 3 AI2019-0055276 dtd 09.12.2019 5608 1110 Fishing Net M/s Shree Shyam Synthetics Asian Import & Export Co Ltd RVC 75% + CTSH 4. AI2019-0033723 dtd....