9911796707
TMI Blog2023 (12) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant claimed to have imported 50,000/- MTs. of Indonesian origin coal by vessel MV. Jindal Varad to India. The bill of entry, the commercial invoice, the bill of lading and the certificate of origin all mentioned the name of vessel MV. Jindal Varad. It is noticed that the original adjudicating authority has pointed out that the invoice no. and date mentioned in the country of origin certificate does not match with the invoice number and date of the invoice presented by the importer. The certificate covers a quantity of 70,000 MTs. of steam coal of Indonesian origin consigned for from PT Yastra Energy Indonesia to Farlin Energy Commodities Dubai UAE. The number and date of invoice on the certificate produced by the Appellant as sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time gave an undertaking to produce a corrected version of the said certificate of origin after removing the said defect. Thereafter, the goods were cleared on the strength of the undertaking given by the Appellant. Later on the Appellant failed to give the corrected certificate of original and therefore the demand of custom duty was confirmed by the origin adjudicating authority by denying the benefit of notification. The Appellant challenged the order of the original adjudicating authority before Commissioner (Appeal) on the ground that, the defect in the certificate of origin was defect of technical nature and benefit of the notification should not have denied on that ground. It was argued by them that the shortcoming was procedural and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of origin all mentioned the name of vessel MV. Jindal Varad. Learned Counsel has argued that Notification No. 189/2009-Custom(NT) dated 31.12.2009 clearly provides that, if the goods are originally from the country listed in Annexure-II to notification 46/2011 then that country will be the country of origin and the benefit of concessional rate of duty would be available. He argued that the rule 8 of the custom tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009 notified by notification 189/2009 Custom(NT) dated 31.12.2009 prescribed that the benefit would be available even when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been mentioned. Further, name and address of the Indian importer has not been mentioned at Box No. 02. 5. From the above observation it is noticed that the original adjudicating authority has pointed out that the invoice no. and date mentioned in the country of origin certificate does not match with the invoice number and date of the invoice presented by the importer. The certificate covers a quantity of 70,000 MTs. of steam coal of Indonesian origin consigned for from PT Yastra Energy Indonesia to Farlin Energy Commodities Dubai UAE. The number and date of invoice on the certificate produced by the Appellant as shown as (1) 0002455/BJM/2013 dt. 22.07.2013 whereas, the imports are covered under invoice no. FECFCUST/13-1029 dt. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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