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2021 (11) TMI 489 - AT - CustomsConcessional rate of duty - Benefit of South East Asia Free Trade Agreement (SAFTA) in terms of Notification No.99/2011-CUS dated 09.11.2011 - country of origin of goods - Country of Origin Certificate for the live consignment had been sent back to Bangladesh for rectification - confiscation - penalty - suppression of facts or not - HELD THAT:- The Appellant was not availing any benefit in terms of the Exemption Notification and there was no occasion for confiscation of the live goods as the letter shows that the Country of Origin Certificate for these goods had been sent back to Bangladesh for rectification which was much before the DRI’s intervention on 19/22 July 2017. The confiscation and subsequent redemption fine for Bill of Entry No.2321708 dated 05.07.2017 is un-warranted and cannot be sustained. Further, penalty under Section 114A of the Act cannot be sustained in respect of these consignments since there is no case of duty short paid due to collusion, willful misstatement or suppression of facts. The Country of Origin Certificates are conclusive evidence since these are issued by the Designated Committee of Bangladesh i.e. Export Promotion Bureau, and in absence of any material on record to show that these were forged or its genuineness questioned by DRI or Indian Customs, these Country of Origin Certificates should be considered as substantive and conclusive evidence - also there are no evidence on record of any overseas enquiry with the Bangladeshi supplier or confirmation with Bangladesh Customs or Bangladeshi Authority, and therefore the SAFTA Certificate cannot be unilaterally rejected. The past three Bills of Entry, the Proper Officer i.e. Assistant/Deputy Commissioner of Customs, Petrapole LCS had done value loading after due consideration and extended benefit of Exemption Notification on verification of documents like SAFTA Certificates, invoices etc. and thus there are no ingredient of collusion, willful misstatement or suppression of facts and accordingly the penalty imposed under Section 114A of the Act ibid is fit to be set aside. Appeal allowed - decided in favor of appellant.
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