KAKSONS TRADEWAYS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellant imported a consignment of betel -nuts splits valued around Rs.15 and sought its clearance in terms of ITC P.N. 25/RE -98/9702, dated 1 -8 -98. This Public Notice permitted licence free import of goods in question from SAARC countries.

(2.) THE purchase of the goods was from a Sharjah trader. The invoice of the goods and certificate of origin were from Sharjah trader and Sharjah Chamber of Commerce and Industry. The certificate of origin issued by the Sharjah Chamber of Commerce and Industry stated the country of origin as Sri Lanka, a SAARC Country. The invoice also stated that goods were produced in Sri Lanka. All the same, the Commissioner, Customs, Cochin, the Port at which the goods were imported, confiscated the goods on the ground that certificate of origin had not been produced from Sri Lankan Authorities, even though based on the documents produced, the said Commissioner accepted that the goods were of Sri Lankan origin.

(3.) THE appellants contention all along was that, goods being of Sri Lankan origin, the import was in order. During the hearing of the case, it has been emphasised that the country of origin remains established and accepted as Sri Lanka, a country to which the benefit was available. It was pointed out that the Bill of Lading showed that goods were shipped directly from Sri Lanka to Cochin. The Phytosanitary Certificate dated 15 -6 -99 issued by the Sri Lankan Authority also showed the place of origin as Sri Lanka. It is the appellants explanation that the country of origin certificate came to be issued only because seller of the goods was located in Sharjah. The country of origin certificate was obtained from Sharjah after surrendering the first country of origin certificate obtained by the Sri Lankan Authority. The appellants contention is that since the intention and purpose was to allow free access to SAARC country goods, denial of such access was not correct in respect of the present consignment which has been established to be of Sri Lankan origin.