Findoc Impex Vs Commissioner of Customs (CESTAT Chandigarh)
The CESTAT Chandigarh considered appeals filed by M/s Findoc Impex, its partner Shri Vineet Gupta and M/s TRB International against orders concerning imported dry dates declared as originating from Saudi Arabia. In the Findoc matter, DRI searches on 18.03.2020 resulted in detention of 59,650 kg of dry dates imported under Bill of Entry No. 6596563 dated 23.01.2020. Investigations alleged that the goods were actually of Pakistani origin, routed through UAE, and that Saudi Arabia was falsely declared to evade 200% Basic Customs Duty under Notification No. 05/2019-Customs dated 16.02.2019 Customs confirmed demand of Rs. 4,95,93,955 and penalties. TRB International had imported nine consignments, also declaring Saudi Arabia as the country of origin, and the adjudicating authority confirmed customs duty of Rs. 9,22,53,588 along with confiscation and penalties.
The appellants disputed the authenticity and admissibility of transshipment documents allegedly obtained from the Federal Customs Authority, UAE. They submitted that the documents were unsigned, unstamped, unauthenticated, lacked UAE Customs endorsements, contained container-number discrepancies, and were not accompanied by the correspondence through which they were obtained. They also relied on the absence of compliance with Sections 138C and 139 of the Customs Act, 1962 and Section 65B of the Indian Evidence Act, 1872, and contended that the required verification procedure under Rule 6 of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 had not been followed. The Revenue maintained that the documents were obtained through official channels and, together with matching seal numbers, bills of lading, quantities, routing details and other material, established Pakistani origin.
