R.K.DIGITAL SOLUTIONS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner herein is a partnership firm engaged in international trade in various commodities by way of imports and exports.

(2.) It imported certain quantity of Silver granules vide Bill of Entry dt.05.04.2019 and 01.04.2019 from Indonesia.

(3.) The petitioner produced before the respondents Country of Origin Certificate required for claiming Duty exemption bearing Reference No.0030131/JKT/2019, dt.28.03.2019, issued by the competent Office in Jakarta, Indonesia and another Certificate of Origin in Ref.No.0030114/JKT/2019 dt.28.03.2019 also issued by the said competent authority in terms of Notification No.46/2011-CUS as amended, read with Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Republic of India and the Republic of Indonesia) Rules, 2009 (for short, 'the Rules') notified on 31.12.2009.