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TMI Blog2022 (10) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (NT), dated the 31st December 2009. Apparently and admittedly, the Customs Authority while verifying the origin of goods had issued a questionnaire and denied the benefit on the ground that the complete questionnaire was not answered by the appellant creating a doubt about the Country of origin Certificate. The perusal of the condition No. 7 (c), as above makes it clear that in case of such doubt about the authenticity of Country of origin Certificate i.e. in case where the certificate of origin is not acceptable to the Customs Authorities of the importing country, then the certificate has to be returned back to the issuing authority that too within a reasonable period duly informing the grounds for the denial of preferential tariff treatment. Admittedly and apparently, the said procedure has not been followed by the Department. The impugned Notification is a kind of preferential trade arrangement between States of Association of Southeast Asian Nations (ASEAN) and the Republic of India in order to facilitate free movement of trade. If the exemption sought under the applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.06.2011. Being aggrieved the appeal was preferred which has been rejected vide the Order-in Appeal bearing No. 339/2018 dated 09.03.202. Still being aggrieved, the appellant has filed the impugned appeal before this Tribunal. 2. I have heard Ms Reena Rawat, learned Advocate appearing for the appellant and Shri Gopi Raman, learned Authorised Representative for the department. 3. It is submitted on behalf of the appellant that the goods of the impugned Bill of Entry are in the form of 22 K gold jewellery as was purchased by the appellants from Indonesia. It is impressed upon that provisional office in Surabaya Indonesia had issued the Country of Origin Certificate as is required in terms of Rule 13 of Notification No. 189/2009 dated 31.12.2009 which stand amended vide Notification No. 046/2011 dated 01.06.2011 to such an extent as is mentioned in the amended Notification. It is submitted that the said certificate has wrongly been doubted. The goods were 100% examined by the Departmental authorities, no difference in quantity or quality was noticed by the department. The denial on the sole ground that incomplete information to the questionnaire has been provided, is alleged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isted in Appendix I. As already observed above, Indonesia is one of the country from Appendix I. 6. Further perusal of the Notification shows that such benefit is available to the importer if the importer proves to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs, or as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin from the countries as mentioned in Appendix I or Appendix II, as the case may be], in accordance with provisions of the Customs Tariff Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (NT), dated the 31st December 2009. 7. I further observe that this Notification is an amendment of earlier Notification No. No. 189/2009-Customs (NT), dated the 31st December 2009. Rule 13 thereof reads as follows: 13. Certificate of Origin.- Any claim that a product shall be accepted as eligible for prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin of goods had issued a questionnaire and denied the benefit on the ground that the complete questionnaire was not answered by the appellant creating a doubt about the Country of origin Certificate. The perusal of the condition No. 7 (c), as above makes it clear that in case of such doubt about the authenticity of Country of origin Certificate i.e. in case where the certificate of origin is not acceptable to the Customs Authorities of the importing country, then the certificate has to be returned back to the issuing authority that too within a reasonable period duly informing the grounds for the denial of preferential tariff treatment. Admittedly and apparently, the said procedure has not been followed by the Department. Though all the questions were not answered by the appellant but perusal of the questionnaire shows that the availability of information as was required under these questions was not feasible with the appellant. More so, appellant had handed over the original copy of Country of origin Certificate. The meaning of not answered the questionnaire becomes utmost irrelevant in the light of Certificate of origin. 9. No inquiry as mandated by the Notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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