TMI Blog2017 (11) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... questioned based on statements of the importers. There are no record to the effect that the country of origin certificates issued by the Sri Lankan Government has been questioned by the Indian Authorities and follow up after import was done in order to cancel or recall the same. The issue regarding country of origin certificate and questions of bonafideness was discussed in the bilateral meeting of working group between the two countries on 05/06/2002 it was agreed that no detention or hold up of cargo is to be ordered on the question of bonafideness of certificates. Verification, if any, can be done post-facto with the concerned local nodal focal points at the respective headquarters. In the presence of valid certificates of origin iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in Sri Lanka has not met the minimum requirement of 35%. 2. Accordingly, proceedings were initiated against the appellant/importer which resulted in the impugned order. The Original Authority denied the exemption claimed by the appellant and confirmed the differential duty of ₹ 18,49,761/-. He also ordered the confiscation of goods imported and permitted to redeem the same on payment of find of ₹ 13,15,000/- under Section 125 of Customs Act, 1962. He imposed penalties equal to duty under Section 112 (a) and further penalty of ₹ 2,50,000/- each on Managing Director and the Director of importing company. 3. The learned Counsel appearing for all the appellants submitted that the imports were fully covered by proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineligible certificate of origin based on incorrect value addition. He submitted that such certificate obtained on incorrect information cannot form basis of claiming exemption in the present case. He also submitted that the importer knowingly colluded the Sri Lanka supplier in order to avail the exemption. 5. We have heard both the sides and perused the appeal records. We note that the denial of exemption, as claimed by the importer, is on the ground that the value addition in Sri Lanka fall below 35%. We note that the certificates of origin have been issued by Competent Authority of Sri Lankan Government. The same is not in dispute. We already note that the certificate were not recalled or cancelled by the issuing authority. The only g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sri Lankan supplier. We note that there is no such admission by the Director in his statements. Even otherwise, we note that certificate of origin and the data submitted to get such certificates cannot be questioned based on statements of the importers. We find no record to the effect that the country of origin certificates issued by the Sri Lankan Government has been questioned by the Indian Authorities and follow up after import was done in order to cancel or recall the same. We note that the issue regarding country of origin certificate and questions of bonafideness was discussed in the bilateral meeting of working group between the two countries on 05/06/2002 it was agreed that no detention or hold up of cargo is to be ordered on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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