Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (10) TMI 267

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... China, are all factual issues, which have to be agitated before the Authority. Held that: - Nevertheless, if the importer raises the issue relating to the genuineness of the certificate and the validity and its efficacy, by way of filing reply to the show cause notice, then, it goes without saying that the Adjudicating Authority should consider that issue as first issue, because, it has an effect on the entire adjudication. Assuming that the Authority is satisfied with the certificate produced by the petitioner, then the Authority need not proceed further with the other proposals in the show cause notice. Requirement of adherence with the Operational Certification Procedures - Held that: - All the issues, raised by the petitioner, ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner submitted that, to establish the Country of origin of the goods, the petitioner has produced certain documents issued by the Malay Chamber of Commerce, Malaysia, stating that the aforesaid consignments are of Malaysian origin. A sample certificate has been annexed in page No.4 of the typed set of papers, filed in support of this Writ Petition. It is submitted by the learned counsel that similar certificates are available for other consignments as well. It is the further case of the petitioner that, this certificate issued by the Malay Chamber of Commerce, Malaysia, has been attested for their genuineness through the Malaysian Embassy in India. Therefore, it is submitted that, the Country of origin of the goods ought not to have b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bsolutely no reason to disbelieve the certificates produced by the petitioner to certify Country of Origin, that too, when they have been issued by the competent Authority, viz., Malay Chamber of Commerce, Malaysia. 6. After elaborately hearing the learned counsel appearing for the parties, and perusing the materials placed on record, including the counter affidavit filed by the first respondent, this Court is of the view that all these issues raised by the petitioner are not exclusively legal issues, but mixed questions of fact and law. The question, as to whether the first respondent was justified in disbelieving, or ignoring the certificate issued by the Malay Chamber of Commerce, and if he had to disbelieve the same, whether the Oper .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the course of arguments, the learned counsel appearing for the petitioner has not pressed the same. 8. In the light of the above, this Court, while declining to quash the impugned show cause notice, is simultaneously granting liberty to the petitioner to file reply to the impugned show cause notice within a period of 30 days from the date of receipt of a copy of this order, in which, the petitioner can raise preliminary objections, i.e., with regard to the validity, and efficacy of the certificate issued by the Malay Chamber of Commerce and the effect of the Operational Certification Procedures etc., along with other factual contentions, and the second respondent, while adjudicating the issues raised by the petitioner, shall decide the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates