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TMI Blog2019 (3) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... 995 (NT), dated 07.12.1995 - Held that:- As per II (b)(3) of the Schedule to the Customs Notification No73/1995 (NT), dated 07.12.1995 when the importer is claiming Special Origin Criteria under para 10 of the said Schedule in the box 8 of the Country of Origin Certificate letter D should be entered. Whereas, the Country of Origin Certificate submitted by the importer shows Origin Criteria as B 65.83%. Therefore, the subject goods are not fulfilling the Origin Criteria as prescribed in the said notification and hence not eligible for the benefit of Customs Notification No.105/1999-Cus. Appeal dismissed - decided against appellant. - C/00039/2012 - FINAL ORDER NO. 40215/2019 - Dated:- 29-1-2019 - Smt. Sulekha Beevi C.S, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at ₹ 35/- in the Foreign Trade Policy as not in accordance with law. Hence, goods under reference cannot be confiscated. (ii) Bangladesh is a least developed country and as per Notification No.73/1995 (NT), dated 07.12.1995 the percentage content in respect of non-origin country material can be upto 70%. In the present case, it is 65.83% and hence the benefit should be extended, though by clerical error Col. No.8 of the Country of Original Certificate mentions Sl.No. B instead of Sl.No. D . 3. On the other hand, the learned Authorised Representative for the Revenue Shri A. Cletus supports the impugned order. He submits that when goods are not wholly manufactured from the goods of the contracting parties, the origin of imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present Writ Petitions challenging only the Notification No. 65, dated 4-8-2012 by which, it seems that the petitioners are aggrieved by imposition of floor price at US $60 per sq.mt. and they had no grievance in respect of earlier Notifications, which imposed US $ 50 per sq. mt. As discussed above, it is no doubt true that the DGFT has no power to amend the policy. However, it is to be noted that the Central Government made the amendments in the Schedule 1 (Imports) of the ITC (HS) Classifications of Export and Import Items, by publishing in the Gazette of India Extraordinary Part II in terms of above referred to Section 3(2) of FTDR Act, in and by which, the Import under the Exim Codes 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import export policy, which is not permissible under the provisions of FTDR Act, but in exercise of Section 5 of the FTDR Act, the Central Government is only empowered to formulate and announce the export and import policy. 21. Therefore, when the DGFT Notification dated 4-8-2011 allowed free import of marble blocks/tiles provided the CIF value is US $ 60 and above per sq. mt., the petitioners were expected to declare the same, however, contrary to the same, they have declared below the US $ 60 and thereby, the authority has rightly confiscated the same and therefore, confiscation of the goods is justified. 4.4 We find that even the Division Bench of the High Court of Kerala, in the case of Director-General of Foreign Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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