TMI Blog2014 (11) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... epublic of Sri Lanka and Republic of India), Rules, 2000 published with the Notification of the Govt. of India in the Ministry of Finance, Department of Revenue, Notification No.19/2000-Cus. dated 6.3.2000 that the goods in respect of which the benefit of this exemption is claimed are the origin of Sri Lanka. letter of the Department of Commerce, Sri Lanka that the cost statement were not declared in respect of import from France and South Korea. It is also seen that the DRI officers had also found several materials which would reveal the doubt in respect of the authenticity of the certificate of country of origin. Thus, there is a factual dispute, which would be examined at the time of hearing the appeal at length. applicant has not made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 26/2000-Cus. dated 1.3.2000 and confirmed the demand of duty of ₹ 2,26,50,335/- along with interest and also imposed penalty of Rs. One crore on the applicant under Section 112(a) of the Customs Act, 1962. 2. The learned counsel appearing on behalf of the applicant drew the attention of the Bench the relevant portion of the Rule 2000. He particularly drew the attention of the Bench Rules 6, 7, 8, 11 and 13 of the said Rules, 2000. It is contended that Rule 11 of the said Rules, 2000 provides that the products are eligible for import, if the certificate of origin is issued by an authority designated by the Govt. of the exporting country. In the present case, the exporting country has given the certificate and has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both sides and on perusal of the records, we find that the goods were imported claiming the benefit of exemption Notification No. 26/2000-Cus. dated 1.3.2000. The main condition of the said Notification is that the importer shall prove to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, in accordance with the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement (ISFTA) between the Democratic Socialistic Republic of Sri Lanka and Republic of India), Rules, 2000 published with the Notification of the Govt. of India in the Ministry of Finance, Department of Revenue, Notification No.19/2000-Cus. dated 6.3.2000 that the goods in respect of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 13 of the said Rules provides co-operation between contracting parties. Sub-Rule (1) of Rule 13 provides contracting parties will do their best to co-operate in order to specify origin of inputs in the Certificate of Origin. Sub-Rule (2) of Rule 13 provides contracting parties will take measures, necessary address, to investigate and, where appropriate, to take legal and/or administrative action to prevent circumvention of this Agreement though false declaration concerning country of origin or falsification of original documents. Thus, on a plain reading of the said Rules, 2000 it is clear that Rule, 2000 has taken a serious measure to avoid misuse of the treaty by investigation and legal action in respect of certificate of country of ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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