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TMI Blog2018 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... have adduced sufficient proof to establish that the impugned goods, though invoiced by Panasia International, UAE, to the appellant, are of very same ones which have been originally invoiced by Myanmar Timber Enterprises, Myanmar to Concorde Commodities, Singapore and then to M/s. Panasia Agro India Limited. The appellants have been also able to sufficiently establish the seminal connection and linkage with the imported goods invoiced at M/s. Panasia International Limited, Dubai and the AIFTA certificates submitted by them - the AIFTA certificates very much covers the impugned goods which have been imported by the appellant - appeal allowed - decided in favor of appellant. - Appeal No. C/40587/2017 - Final Order No. 40459 / 2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Shri N.K. Gupta and ld. consultant Shri Yogesh Gaba submitted that originally teak logs had been invoiced by the Myanmar Timber Enterprises, Myanmar to Concorde Commodities Pte. Ltd. Subsequently, Concorde Commodities, Singapore invoiced the goods to M/s. Panasia International Limited, Dubai, who in turn issued a invoice for the same goods to the appellant. Ld. counsel also took us through the invoice and AIFTA certificate to explain that the very same goods with the same markings had been invoiced in this manner. He also contended that it is not disputed that the goods have been directly consigned by Myanmar Timber Enterprises to the appellant. He also takes us to Article 22 of the AIFTA agreement Operational Certification Procedureswhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but have been issued from third parties. It would also be necessary to examine whether the impugned goods as imported can be correlated to the said AIFTA certificates. As pointed out by ld. AR, Article 20 of the Procedures lay down that the following documents are required to be produced in respect of the imported goods where AIFTA benefits are sought to be claimed:- For the purpose of implementing Rule 8(c) of the AIFTA Rules of Origin, where transportation is effected through the territory of one or more non-AIFTA Party, the following shall be produced to the Customs Authority of the importing Party:- (a) A through Bill of Lading issued in the exporting Party; (b) A AIFTA Certificate of Origin issued by the relevant Issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only issued by the exporter in the originating country but that it can be issued even by a company located in a third country or even by the exporter for the account of the said third country company, so long as the product meets the other requirements of the AIFTA Rules of Origin. 8. We now intend to apply these tests to the case at hand. 9. From the copy of the AIFTA Certificate No. YAI-0647/2014 dated 16.7.2014, the goods are shown to have been certified to have been consigned from Myanmar Timber Enterprises, Yangon, Myanmar. The consignee has been certified as Olam Agro India Limited, Kanyakumari, India, namely, the appellants herein. It is also clarified that the Certificate has been issued RETROACTIVELY. Thus, it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e very same ship MV Sloux Maiden has been indicated in this invoice as also the Port of Discharge as Tuticorin, India. From page 48 of the appeal book, we find the Commercial Invoice No. 0392/13-14 from Panasia International FZCO, UAE dated 31.3.2014 to the appellant, which has been issued for a total 2536 pieces and total quantity 1,504.146 HT. In the attachment to the said commercial invoice, the Lot No. with Paint Mark RED X-193 consisting of 46 pieces of teak logs with quantity of 28.818 HT has been separately shown. The said commercial invoice of Panasia International FZCO also indicates the port of shipment as Yangon and Port of Discharge as Tuticorin, India. The originating vessel M.V.SIOUX MAIDEN has also been indicated in this invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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