TMI Blog2007 (8) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... licants pointed out that the following mistakes apparent on the face of records in the Final Order No. 672/2007 which have arisen and prayed for their rectification :- (i) the requirements of Certificate of Origin were satisfied, which was signed on behalf of the Karachi Chamber of Commerce and Industry, which is an authorized body, nominated by Pakistan (exporting Member State) and consequently, the decision in Vikrant Tyres Ltd. v. C.C., reported in 2006 (196) E.L.T. 178 (Tri. - Chennai) which was binding was not followed. (ii) the validity of the Certificate of Origin is to be determined on the date on which the clearance of the goods were sought and in the absence of evidence that the certificate was cancelled or invalidated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no requirement on the appellant to furnish further evidence in support of the production or harvest of cloves in Pakistan. (vii) the Final Order has stood affected in not noticing that the exemption notification is to be on its own meaning and that no words not used in the notification can be added and failed to follow the decision in : (a) Hemraj Gordhandas v. H.H. Dave [1978 (2) E.L.T. (J 350) (S.C.)] (b) Rajasthan Spinning and Weaving Mills v. C.C.E. [1995 (77) E.L.T. 474 (S.C.)] (c) C.C.E. v. Sunder Steels Ltd. [2005 (181) E.L.T. 154 (S.C.)] (d) C.C.E. v. Modi Rubber Ltd. [2001 (133) E.L.T. 515 (S.C.)] (viii) the letter dated 17-5-2005 of the Ministry of Commerce and Industry, New Delhi that Pakistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed to accept the enhanced value for one consignment on the basis of the NIDB data, are bound to accept the value for the second consignment. It is the settled position of law that the transaction value can be rejected on the basis of reasonable and cogent evidence of contemporaneous import of identical/similar goods, having the same country of origin and import at same commercial level. In the present case, it is not known whether the NIDB data is for identical goods, much less it does not reveal the same level of import. (xv) the NIDB data cannot be used as a legal ground for rejection of the transaction value. The following reliance is placed :- (a) C.C. v. Moderm Overseas [2005 (184) E.L.T. 65 (T)] (b) Neha Interconti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from that country. In the normal course, there is no doubt that such a certificate issued by a competent authority has to be accepted. But it has come to the notice of the Government of India that SAPTA was being misused. We find that the misuse of many scheme by producing false certificates. Many times birth certificates are falsified so that the certificate holders get undue advantage. The person without educational qualification gets degree certificate by fraudulent means on payment of money. Driving licenses are obtained for consideration. There was even a case of journalist who pretending to be a qualified Doctor could practice medicine for some time without being detected. He was also having a fake medical degree. There have been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia under the certificate of origin of Bangladesh and Pakistan respectively. Now we have a case of issue of false certificate of origin. It does not require super human intelligence or enormous research to ascertain whether cloves are produced in Pakistan and Bangladesh. In any case, we do not have to doubt the intelligence of all the trade association in our country and also the Government of India. Further the Commerce Secretary indicated the details of Bills of Entry under which a consignment of 24 tons of cloves imported from Pakistan. The Spices Board also took up the issue with Indian Embassy in Islamabad and it was revealed that the cloves were not grown in Pakistan. The Tribunal is the highest fact finding authority in the set up o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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