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M/s. Monsoon Imports & Exports Versus Additional Director General, Directorate of Revenue Intelligence, The Commissioner of Customs

2016 (10) TMI 267 - MADRAS HIGH COURT

Genuineness of the certificate of origin of goods - country of origin of the goods - Malaysia or China? - 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 Operational Certification Procedure had to be adhered to, and whether the first respondent could have issued the show cause notice for all the seven containers, when even as per the averment made .....

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on. 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, can very well be agitated by way of reply to the show cause notice, and the Court will be inclined to direct the Adjudicating Authority to consider the issues raised by the peti .....

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f the learned counsel on either side, the Writ Petition itself is taken up for final disposal. 2. The petitioner, in this Writ Petition, has challenged the show cause notice issued by the first respondent, dated 18.01.2016 under Section 28 & 124 of the Customs Act, 1962. The show cause notice proposes to hold that the Country of origin of the imported goods, namely, PVC Flex Banners, imported vide seven Bills of Entry, declared in the Bill of Entry as 'Malaysia' should be rejected, a .....

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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 .....

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edure has been referred to, and it is submitted by the learned counsel that, there is an elaborate procedure prescribed under the guidelines, and this has not been adhered to, by the first respondent, while issuing the show cause notice. 5. Therefore, it is submitted by the learned counsel that, unless, such procedure was followed, the question of issuing show cause notice would not arise. Thirdly, the learned counsel contended that, the reason for disbelieving the certificate issued by the Mala .....

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oods are of Malaysian Origin, and there is absolutely 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 b .....

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tes that only three containers have originated from China, are all factual issues, which have to be agitated before the Authority. Neverthless, 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 sat .....

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