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TMI Blog2022 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... On verification of the Certificate of County Origin, the signing authorities found different than available in the certificate which was provided by them at the time of provisional assessment. A Show Cause Notice dated. 13.02.2013 was issued proposing confiscation of goods, demand of Customs duty along with interest and Penalty. The Additional Commissioner of Customs vide OIO dated 18.06.2014 confirmed the duty demand along with penalty and also imposed the Redemption fine of Rs. 60,00,000/- under Section 125 of the Customs Act 1962, against which the appellant preferred an appeal before the Commissioner of Customs (Appeals), Ahmedabad and he vide impugned Order-in-Appeal dated 12.03.2015 rejected the appeal of Appellant. Aggrieved, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wellers Association Vs. Union of India- 2016 (335) E.L.T. 639 (Del.), Commissioner of Customs (Import) Vs. Wings Electronics 2016 (16) SCC 641. Amendment made to Act vide Finance Act, 2020 whereby a new Section 28DA has been introduced which restricts availment of benefit of COO by Indian importers subject to proper verification by the Custom Authorities. It clears that earlier there was no such provision under Act to deny the benefit by rejecting the COO. For administration of the said new law government has notified the Customs (Administration of Rules of Origin under Trade Agreements), Rules 2020 vide Notification No. 81/2020-Customs (N.T.) dated 21.08.2020. 2.1 He also submitted a copy of circular No. 31/2016-CUS dated 12.09.2016. Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We find that The Revenue has denied the Exemption Notification which is available on the basis of Country of Origin on the ground that there are two country of origin certificates issued and both were signed by different Authorities therefore, the Country of Origin Certificate is under serious doubt. The appellant have submitted that after issuance of the first Country of Origin Certificate it was signed by Mr. Restiawan Baihaqi, the certificate issuing authority of Indonesian government due to a mistake in HSN they had requested for corrected Country of Origin Certificate accordingly, a correct certificate of origin was issued, duly signed by another authority of Indonesian Government Mr. Rumaiti. It is the submission of the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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