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M/s. N.D. Diamond & Anr. Versus. Commissioner of Customs (Airport) & Anr.

2015 (8) TMI 1256 - CALCUTTA HIGH COURT

Import of gold jewellery - assessment - whether the Directorate of Revenue Intelligence 'Alert Circular' dated 19th June, 2015, which is sought to be relied upon by the customs authorities, has any relevance or not in the given facts of the instant c .....

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is certainly not the true scope, purport and effect of the 'Alert Circular' dated 19th June, 2015, issued by the Directorate of Revenue Intelligence. - The Customs authorities are directed to take immediate steps to finally assess the imported consig .....

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port in the form of an affidavit filed in Court today on behalf of the Commissioner of Customs (Airport and Administration) be taken on record. The only issue which arises for consideration in the facts and circumstances of the instant case is whethe .....

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in the form of an affidavit that the subject consignment of gold jewellery was being cleared under India ASEAN Preferential Trade Agreements with exemption of the basic customs duty on the basis of Certificate of Origin issued by the country of expo .....

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Alert Circular' on 19th June, 2015, which is being followed by them in the matter of verification of Country of Origin certificates for import of gold jewellery under Free Trade Agreements/ Preferential Trade Agreements. A question, therefore, ar .....

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of the said 'Alert Circular' dated 19th June, 2015, reveals that in terms of paragraph 5 thereof, the Customs authority is required to make a request to the importer for information or documents relating to the origin of imported goods with .....

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he importer for relevant information with regard to compliance with the Rules of Origin. Wherever evidence comes forth to indicate violation of the Rules of Origin, cases may be finalised by passing suitable speaking orders. It appears that in the in .....

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only in case of any doubt of the Certificate of Origin, it may be assessed provisionally. In the facts of the instant case, there is no such doubt with regard to the genuineness of the Certificate of Origin expressed, either by the AC or DC of the Cu .....

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