9911796707
TMI Blog2019 (7) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... recall customs duty under Section 28 of the Customs Act, 1962 (the Act) by denying the benefit of Notification No.46/11 dated 1st June, 2011. 2. The petitioner herein had imported 10 ingots from Malaysia and claimed concessional duty benefit under Notification No.46 of 2011 dated 1st June, 2011. This Notification No.46 of 2011 incorporated within it the conditions of Notification No.189 of 2009 which inter alia issued under Section 5(1) of the Customs Tariff Act, 1975. This Notification inter alia provides Rules for determination of origin of goods and Notification No.46/2011 provides the effective rates of duty over the goods imported from ASEAN countries subject to satisfaction of the Rules set out in Notification No.189/2009 to determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AN countries (Treaty). The treaty inter alia provides for the manner in which the certificate of value addition issued by the country exporting the goods could be subjected to challenge and Article 24 of the Rules of Country of origin being Annexure-II of the Treaty and Annexure D thereof inter alia provides the certification procedure for the Rules of origin of goods imported under the Treaty. The Rules provide that the certificate of origin issued by the appropriate Authority in the exporting country would be acceptable in the importing country. However, in case there is any difference of opinion or dispute with regard to the determination of the origin of the product, then, Article 24 provides for a dispute settlement procedure which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implementing the same. In support thereof, he placed reliance upon the decisions in the case Gramaphone Co. of India Ltd. Vs. Birendra Bahadur Pandey, (1984) 2 SCC 534 and Commissioner of Customs, Banglore Vs. G.M. Exports (2015) 324 ELT 209. It was lastly submitted that the proceedings before the Customs Authorities would be an empty formalities in view of the fact that the affidavit in reply dated ______ filed by the respondent no.3 states that the verification visit to Malaysia in view of the fact that the Central Board of Indirect Taxes and Customs has accepted the verification report and issued directions to the office of the Deputy Director General of Revenue Intelligence vide letter dated 11th March, 2017 to which was annexed a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the petition could be appropriately addressed while responding to the showcause notice. The adjudicating Authority would consider the petitioner's submissions and adjudicate upon the show-cause notice without in any manner being influenced by or controlled by the view taken by the Central Board of Indirect Taxes and Customs while communicating with the Malaysian Authorities. There is no reason at this stage to suspect that the adjudicating Authority would not grant a fair and reasonable hearing to the petitioner and also decide upon the show-cause notice fairly taking into account the petitioner's contentions. The various communications which have been referred to by the CBIC which create an apprehension in the mind of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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