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TMI Blog2023 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... o any irregularity in relation to the agreement in question in regard to supply on the origin of the goods imported by the Petitioner. Thus, the contention of the Revenue is only in the context of duty i.e.; whether the Petitioner qua the goods in question would at all be entitled to claim an exemption from payment of duty. The goods ought not to suffer any further detention and they are required to be provisionally released, on the Petitioner furnishing an appropriate bond for the differential duty, more particularly considering the letter dated 30th October 2023 as issued by Mr. Mulyadisimatupang as addressed to the Ambassador of Indian Embassy in Indonesia. Ordered accordingly. Petition disposed off. - G.S. KULKARNI AND JITENDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y (pendent) (CTH 711311) dated 10th June 2023. On arrival of the consignment of the goods, on 15th June 2023 and 16th June 2023, complete set of documents including Bill of Lading, Certificate of Origin, AIFTA, declaration, etc. verified. On 7th August 2023, the Petitioner filed Bill of Entry No. 7234086 and the same was duly assessed by the Assessing Officer. 4. Thereafter, on 16th August 2023, certain queries were raised on the Custom s EDI System. The Petitioner vide its letter dated 16th August 2023 provided all the documents to the Respondents answering the said queries. In the first week of October 2023, the Petitioner had approached the Consulate General of India in Medan, Indonesia seeking assistance in verifying the Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have also perused the letter dated 30th October 2023 as annexed to the Petitioner s affidavit and also to the email dated 30th October 2023 forwarding such letter. 7. We have also perused the reply affidavit as filed on behalf of the Respondents of Shri. Medha S. Tiwary, Assistant Commissioner of Customs (Import) Airport Special Cargo, Precious Cargo Clearance Centre. 8. In the peculiar facts and circumstances of the case and more particularly considering the affidavit as filed on behalf of the Petitioner, the only issue of immediate concern is in regard to the country of origin of the goods in question, which was in the context of the Petitioner availing the benefit of Notification dated 1st June 2011 (Notification No. 46/2011-Cus) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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