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M/s. Madras Steel Agencies Versus The Commissioner of Customs, The Deputy Commissioner of Customs

2015 (10) TMI 1911 - MADRAS HIGH COURT

Release of goods pleaded - 14,279 Kgs of cold rolled stainless steel sheets imported by extending Preferential Rate of Duty – It is the case of Petitioner that goods are not prohibited and same were imported after complying with all origin requirements – Revenue contends that petition is premature; same shall be dismissed and claim has not been negatived yet– Held That:- Petitioner shall approach the Revenue and put forth the contentions raised herein – Revenue shall consider the same and pass a .....

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nding Preferential Rate of Duty. 2. The case of the Petitioner is that the Petitioner imported 14,279 kgs of cold rolled stainless steel sheets from Malaysia to the tune of USD 29,985.90 and the said goods were shipped from M/s.Bahru Stainless Sdn., Bhd, Malaysia, vide invoice No.E15 04348, dated 18.8.2015 and filed Bill of Entry No.2479824, dated 4.9.2015 and claimed for clearance of the goods for home consumption. On the arrival of the goods at Chennai Harbour, the Petitioner filed Bill of Ent .....

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stry, Malaysia, certifying that the declaration made by the exporter is correct and the exporter had complied with the origin requirements specified for these goods. Already identical goods were released for the Petitioner and also for others, accepting the above FTA certificate by granting the preferential rate of duty. The above goods are freely importable goods and there is no restriction or prohibition for importing the same. Though the goods were examined and found tallied with the declarat .....

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hout any delay, so that the Petitioner need not have to pay any demurrage charges and that once the goods have arrived at the Port of destination, the same should be cleared on proper evidence and that though the Petitioner furnished all documents that are necessary for processing and assessing the Bill of Entry and ordering the release of the goods, the Respondents are withholding the goods without any basis and hence, prayed for release of the goods in question. 5. The learned Standing Counsel .....

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that any claim as eligible for preferential treatment shall be supported by certificate of origin as per specimen in the attachment to the Operational Certification Procedure (OCP) issued by a Government Authority designated by the Exporting Country. It is not the case of the Respondents that the certificate produced is not in the proper format or that the certificate lacked the requisite information and hence, the goods are to be released. The Department cannot contend that there is no factory .....

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