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TMI Blog2024 (10) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... third country invoice at the time of submission of the self-assessed bill of entry. This clause will apply only in case of identical FOB values and not in all other cases. Nothing in this clause militates against the 2009 Rules as was sought to be suggested. This explanation is called for only to enable the proper officer to assess and verify compliance with the 2009 Rules or other relevant rules applicable to the transaction in question. The requirement in Clause 3 (ii) does not infringe upon any rights of the Petitioner. Suppose the Petitioner fulfils the requirements of the 2009 Rules or other rules as may be applicable. In that case, there is no reason why the Petitioner will be denied the benefits under the preferential trade agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition to challenging the above public notice dated 24 June 2024, has also applied for the following reliefs:- (b) That this Hon ble Court be pleased to issue a Writ of Mandamus, or any other suitable writ, order or direction declaring that the Petitioners are entitled to clear the goods for home consumption after availing the benefit of Notification No. 46/2011 Customs dated 01.06.2011 in regard to the goods imported by the Petitioners; (c) That this Hon ble Court be pleased to direct the Respondents to assess the Bill of Entries being Exhibit: F, G and H hereto finally for home consumption granting benefit of Notification No. 46/2011-Customs dated 01.06.2011. return the Bank Guarantees and cancel the bonds. 4. Mr Bharti learned Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es as may be applicable. He submitted that in at least six other cases, such determination has been made by the Respondents, which, to the best of his knowledge, has not been challenged by the Petitioner. He submitted that seeking an omnibus relief of assessing the bill of entries at Exhibits F , G and H or granting the benefit of the notification dated 1 June 2011 is impermissible and, in any event, should not be entertained. He reiterated that the public notice requires the importer to include an explanation for identical FOB values mentioned in the two documents. This explanation would be considered in the light of the applicable rules. 8. We have considered the rival contentions in the context of the material placed before us and the 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-Clauses (i) to (vi). 12. Clause 3 (ii) of the public notice dated 24 June 2024, which the Petitioner claims affects it the most reads as follows: ii. If the INCOTERMS of third country invoice is FOB, and the FOB value indicated on the third country invoice is same as that indicated on the FTA-COO, the same prima facie indicates that the FOB value indicated on the FTA-COO includes the value addition (profit and other charges) of the third country supplier. The same is not permitted under the Preferential Trade Agreements. In such cases, the importer shall include an explanation for the identical FOB values mentioned in the two documents, viz. FTA-COO and the third country invoice at the time of submission of self-assessed Bill of Entry. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of entry. This clause will apply only in case of identical FOB values and not in all other cases. Nothing in this clause militates against the 2009 Rules as was sought to be suggested. This explanation is called for only to enable the proper officer to assess and verify compliance with the 2009 Rules or other relevant rules applicable to the transaction in question. 16. The requirement in Clause 3 (ii) does not infringe upon any rights of the Petitioner. Suppose the Petitioner fulfils the requirements of the 2009 Rules or other rules as may be applicable. In that case, there is no reason why the Petitioner will be denied the benefits under the preferential trade agreements. However, in a situation where the two FOB values are identical, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the benefit of the preferential trade agreement. If the denials aggrieve the Petitioner, the Petitioner has sufficient statutory remedies to redress such denial. However, by filing a Petition to challenge the public notice itself, no omnibus relief as applied can be granted. Each transaction must be considered on its own merits given the facts disclosed, and the compliance reported. 19. For all the above reasons, we decline to entertain this Petition. But we clarify that the issue of the Petitioner's entitlement or otherwise to the benefits of the preferential trade agreements will have to be considered in accordance with the law, the relevant notifications, and the rules. The explanation that the Petitioner would submit in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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