S. S. Overseas Vs Principal Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Principal Commissioner not justified in concluding that dry dates imported were of Pakistan origin and not UAE origin since certificate of origin was duly issued by competent authority in UAE and nothing on record proved that country of origin certificate was forged.
Facts- The appellant claims that its representative negotiated with M/s. GVO Global FTZ, UAE for import of dry dates of UAE origin. Accordingly, a sales contract dated 02.07.2019 was entered into for supply of 55 MT of dry dates at the rate of USD 630/KG. The appellant filed a Bill of Entry dated 09.08.2019. According to the appellant, all these documents declare that the dry dates that were being imported were of UAE Origin.
The order dated 10.09.2021 passed by the Principal Commissioner of Customs ICD (Import) TKD, New Delhi holding that the item imported by S. S. Overseas would fall under Customs Tariff Item 9806 00 00 instead of CTI 08404 10 30 and confirming the demand u/s. 28(4) of the Customs Act, 1962 has been challenged in this appeal. The Principal Commissioner has also imposed penalty u/s. 114A and 114AA of the Customs Act.
