Case Law Details
Alfakrina Exports Vs C.C.-Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that merely on the basis of the bill of lading it cannot be inferred that the goods were originated from China as certificate of origin of Malaysia not proved wrong or fake.
Facts- The appellant imported PVC Sheeting Flex Banner (in rolls) of Malaysian origin and filed a total of 05 bills of entry with Custom House, Mundra. They also claimed benefit of concessional rate of duty meant for goods imported from Malaysia in terms of Notification No. 53/2011-Cus dated 01.07.2011. The goods were shipped from Port Kelang in Malaysia. The Certificate of Origin issued by Malay Chamber of Commerce Malaysia certified that goods were produced in Malaysia.
The department alleged on the basis of Bills of Lading received from Shipping Line that goods were imported into India under Bills of Lading showing port of loading as Port Kelang (for Mundra) were the same as those loaded earlier from Shanghai for Port Kelang. Anti-Dumping duty is demanded under Notification No.82/2011-Cus dated 25.08.2011 by treating the goods covered by all 05 bills of entry of Chinese origin, by brushing aside the Certificate of origin produced by the appellant.
Conclusion-
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