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2024 (5) TMI 476 - CESTAT AHMEDABADLevy of Anti-Dumping Duty - Mis- declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - Penalty - Certificate of origin showing the goods of Malaysian origin has been proved as fake or not genuine or not - HELD THAT:- The retroactive check by the customs authority needs to be done with the issuing authority of certificate of origin of originating country i.e. Malaysia. However, it is admitted fact that the investigating agency has not complied with the of Customs Tariff (Determination of Origin of Goods under the Preferential Trade agreement between the Government of Republic of India and Malaysia) Rules, 2011. Therefore, merely on the basis of any other material such as various statements and bill of lading, the certificate of origin issued by the Governmental Authority of Malaysia cannot be doubted. The identical issue has been considered by this Tribunal in case of Alfakrina Exports [2023 (9) TMI 86 - CESTAT AHMEDABAD] wherein this Tribunal considering the various judgments and Rule 9 of Customs Tariff (Determination of Origin of Goods under the Preferential Trade agreement between the Government of Republic of India and Malaysia) Rules, 2011 held that without compliance of Rule 9, the certificate of origin cannot be discarded. It is settled that without complying the provisions of Rule 9 of Custom Tariff (Determination of Origin of Goods under the Preferential Trade agreement between the Government of Republic of India and Malaysia) Rules, 2011 the certificate of origin issued by Malaysia Government cannot be disputed. Accordingly, the entire proceeding is vitiated. Accordingly, we are of the view that the impugned order is not sustainable. Hence, the same is set aside. Appeal is allowed with consequential relief, if any, in accordance with law.
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