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TMI Blog2023 (11) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it is found that it allows the invoice to be issued by a third party country - the rejection of the benefit of the Notification on this ground cannot sustain and requires to be set aside. The second ground for rejection is that there is a difference in the invoice number as noted in the Country of Origin Certificate compared to the invoice issued by the Dubai supplier - HELD THAT:- On perusal of the invoice, it is found that along with the number of the invoice there is an addition of the letters A and B in the invoices issued by the Dubai, UAE supplier. It is understood that the invoices were split into two for the convenience of the quantity of the goods exported and for issuing the Country of Origin Certificate respectively. Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y report, the Bills of Entry were assessed provisionally. 1.3 Later, the appellant vide letter dated 24.11.2011 claimed the benefit of 4% Basic Customs Duty (BCD) under Customs Notification No. 153/2009 (Sl.No. 197) (as amended) by submitting a copy of the Country of Origin Certificate (COO) issued so as to establish that the goods have been imported from Indonesia under the Preferential Trade Agreement (PTA) between ASEAN Countries and Republic of India on fulfilling the conditions stipulated in the Customs Tariff Rules, 2009, as notified under Customs Notification No. 189/2009 (N.T.). 1.4 In view of the claim made by the importer, a personal hearing was accorded. After due process of law, the original authority rejected the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff (Determination of Origin of Goods) Rules, 2009 of ASEAN Preferential Trade Agreement at paragraph 22 which states that the sales invoice can be either issued by a company located in a third country or an AIFTA exporter. The relevant para reads as under:- 22. The Customs Authority in the importing party shall accept an AIFTA Certificate of Origin where the sales invoice is issued either by a company located in a third country or an AIFTA exporter for the account of the said company, provided that the product meets the requirements of these rules. 2.3 The Ld. Counsel asserted that the Preferential Trade Agreement allows the supply to be made by a third party country and it is only necessary that the goods should originate fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (COO No. 170/KBL/2011) Invoice No. in COO Invoice No. in import invoice Supplier Name in COO Supplier Name in Invoice KJA-2010-703 CNO/10-11/70A PT.Kideco Jaya Agung Coal Oil Company LLC Bill of Entry No. 747346 dated 12.01.2011 (COO No. 005/KBL/2011) Invoice No. in COO Invoice No. in import invoice Supplier Name in COO Supplier Name in Invoice KJA-2010-782 CNO/10-11/72A PT.Kideco Jaya Agung Coal Oil Company LLC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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