TMI Blog2015 (4) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... tails are tally and therefore, there cannot be any doubt whatsoever from where the impugned goods have originated. Even the surveyor's report certifying the weight of the goods also confirms the country of origin as Indonesia. In these circumstances, the denial of benefit of Notification No. 135/2010 in respect of the goods originating from Indonesia is clearly not sustainable. Thus, the appellant has made out a strong case for waiver of the dues adjudged. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted. - Application No.C/S/93461/14, Appeal No.C/85686/14 - - - Dated:- 23-9-2014 - P. R. Chandrasekharan And R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 12/04/2013 sought to finalise the assessment. It is observed that in the certificate of origin submitted by the appellant, there was a reference to invoice No. 112/PIK/TPL/III/2011 dated 12/03/2011 and the invoice raised on the appellant by the suppliers refers to invoice No. 388521 dated 18/03/2011. Since the invoice number mentioned in the certificate of origin did not correspond to the commercial invoice received from the supplier, the benefit of country of origin has been denied. He submits that in the commercial invoice, the details of the quantity of coal supplied, the country of origin, the port of loading, the vessel in which the coal is carried, bills of lading and the dates are mentioned. If the bills of lading fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract makes it absolutely clear that the coal will be supplied from Indonesia, in terms of clause 7. The country of origin furnished by the appellant before the Customs authorities gives the details of the quantity shipped, the vessel in which the goods were carried, the departure date of the vessel and all other relevant particulars. If one sees the bills of lading submitted by the appellant, all these details are tally and therefore, there cannot be any doubt whatsoever from where the impugned goods have originated. Even the surveyor's report certifying the weight of the goods also confirms the country of origin as Indonesia. In these circumstances, the denial of benefit of Notification No. 135/2010 in respect of the goods originating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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