Page 234 - ELT_1st September 2020_Vol 373_Part 5

672 EXCISE LAW TIMES [ Vol. 373

12. He also contended that as per Rule 7(c) of the Customs Tariff (De-
termination of Origin of Goods under the Preferential Trade Agreement Between
Governments of Member States of the Association of South-East Asian Nations
(ASEAN) and the Republic of India) Rules, 2009 notified on 31-12-2009, where an
AIFTA certificate of origin is not accepted by the Customs Authority of the im-
porting party, such AIFTA certificate of origin shall be marked accordingly in
box 4, and the original AIFTA certificate of origin shall be returned to the issuing
authority within a reasonable period, but not exceed two months (sixty days);
and that as per Rule 16(a)(ii) of the said Rules, the retroactive check is statutorily
required to be completed within three months from the date of such request.
13. According to the petitioner the maximum period contemplated un-
der the said Rules for initiating and contemplating retroactive check of the certif-
icate of origin is five months, but in the instant case the respondent had not even
initiated any such retroactive check within the maximum time period of two
months. It is contended that even if request is initiated by respondents, it would
be futile.
14. Petitioner contends that he had submitted a detailed representation
on 18-1-2020 to the Deputy Commissioner of Customs (Imports), Air Cargo
Complex, Shamshabad Airport (4th respondent) with a copy marked to the 3rd
respondent requesting for return of Bonds and Bank Guarantees furnished by
him since he came to know as to the non-sending of request for retroactive verifi-
cation as per the order dated 9-12-2019 under the RTI Act.
15. Sri B. Narasimha Sarma, Learned Senior Counsel for Commercial
Taxes states that in view of the verification certificates issued on 11-2-2020 by the
Indonesian Government, now produced by the petitioners, the petitioner is enti-
tled to release of the Bank guarantees furnished by it.
16. In view of the same, we are of the opinion that it is the duty of the
respondents to complete the provisional assessment and also return the Bank
Guarantees given by the petitioner towards the exports made by it under the
Bills of Entry referred to above since there is no dispute now about the Country
of Origin of the goods in question.
17. Therefore, respondents are directed to (i) release six Bank Guaran-
tees furnished by the petitioner on or before 4-5-2020 since the petitioners have
given Bonds for the goods covered by the 6 Bills of Entry, and (ii) also complete
the provisional assessments in respect of the said Bills of Entry within a period of
three (03) months from the date of receipt of a copy of this order and communi-
cate their deposition to the petitioner.
18. The writ petition is allowed with the above directions. No costs.
19. Pending miscellaneous petitions, if any, shall stand closed.

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