Kesar Spices Vs Commissioner of Customs-Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that County of Origin certificate verified by the relevant authority is sufficient proof of origin criteria and hence denial of exemption benefit under Notification No. 99/2011-Cus dated 09.11.2011 not justifiable.
Facts- The issue pertains to denial of exemption to payment of BCD, under Notification No. 99/2011-Cus dated 09.11.2011, read with Notification No.75/2006-Cus. Dated 30.06.2006 on the import of “Walnut-in Shell” imported by M/s. Kesar Spices (Appellant) from M/s. Kalimullah Hidayat Afghan Ltd., Kandahar, Afghanistan (Exporter).
Conclusion- Held that the verified country of origin certificate is sufficient proof of the origin criteria and department cannot ignore this record, without the underlying authorities denying the same. In the instant case, department has neither performed any further verification to establish incorrectness of COO, nor any consultation has taken place as per record. Therefore, benefit of the same cannot be denied to the party.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue pertains to denial of exemption to payment of BCD, under Notification No. 99/2011-Cus dated 09.11.2011, read with Notification No.75/2006-Cus. Dated 30.06.2006 on the import of “Walnut-in Shell”(hereinafter referred to as “subject goods”) imported by M/s. Kesar Spices (hereinafter referred to as “Appellant” having IEC NO. 0813008875) from M/s. Kalimullah Hidayat Afghan Ltd., Kandahar, Afghanistan (hereinafter referred to as “Exporter”).
