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2020 (5) TMI 156

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..... he goods in question - respondents are directed to (i) release six Bank Guarantees furnished by the petitioner on or before 4.5.2020 since the petitioners have given Bonds for the goods covered by the 6 Bills of Entry, and (ii) also complete the provisional assessments in respect of the said Bills of Entry within a period of three (03) months from the date of receipt of a copy of this order and communicate their deposition to the petitioner. Petition allowed. - WRIT PETITION NO: 3736 OF 2020 - - - Dated:- 30-4-2020 - HON'BLE SRI JUSTICE M. S. RAMACHANDRA RAO AND HON'BLE SRI JUSTICE T. AMARNATH GOUD Counsel for the Petitioner: Sri Srinivas Chaturvedula Counsel for Respondent No. 1: Sri Namavarapu Rajeshwar Rao Assist .....

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..... he Customs Tariff (Determination of Original of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of South East Asian Nations (ASEAN) and the Republic of India) Rules, 2009, published in the Notification of the Government of India, Ministry of Finance (Department of Revenue) No. 189/2009-Customs (N.T) dt.31-12-2009. 6. Petitioner contends that it had submitted to the Customs authorities, the Country of Origin Certificates required for claiming the duty exemption at the time of import itself, which are annexed to the Writ Petition as P.2.1/P-5.1 to P-5.6, and contended these certificates were issued by the competent office in Provinsi DKI Jakarta, Indonesia. 7. Petitioner also con .....

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..... y the Competent Authority of the Government of Indonesia in respect of the subject Bills of Entry, copies of which are now been placed on record by the counsel for the petitioner. 11. He also relied upon the Order passed by this Court on 033-02-2020 in W.P.No.1356 of 2020. 12. He also contended that as per Rule 7(c) of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between Governments Member States of the Association of South-East Asian Nations (ASEAN) and the Republic of India) Rules, 2009 notified on 31-12-2009, where an AIFTA certificate of origin is not accepted by the Customs Authority of the importing party, such AIFTA certificate of origin shall be marked accordingly in box 4, and th .....

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..... s the duty of the respondents to complete the provisional assessment and also return the Bank Guarantees given by the petitioner towards the exports made by it under the Bills of Entry referred to above since there is no dispute now about the Country of origin of the goods in question. 17. Therefore, respondents are directed to (i) release six Bank Guarantees furnished by the petitioner on or before 4.5.2020 since the petitioners have given Bonds for the goods covered by the 6 Bills of Entry, and (ii) also complete the provisional assessments in respect of the said Bills of Entry within a period of three (03) months from the date of receipt of a copy of this order and communicate their deposition to the petitioner. 18. The Writ Petiti .....

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