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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV

Customs Appeal No. 50045 of 2023

[Arising out of Order-in-Appeal No. CC(A) Cus./D-1/Import/NCH/1483-84/2020-

21 dated 12.02.2021 passed by the Commissioner of Customs (Appeals), New

Delhi]

M/s. Shri Gopal Jewellers …Appellant

Shop No. 107, First Floor,

Building No.2739, Tirupati Square,

Gali No.22, Beadon Pura,

Karol Bagh, New Delhi - 110005

VERSUS

Commissioner of Customs– New Delhi …Respondent

New Customs House,

New Delhi - 110037

WITH

Customs Appeal No. 50046 of 2023

[Arising out of Order-in-Appeal No. CC(A) Cus./D-1/Import/NCH/1483-84/2020-

21 dated 12.02.2021 passed by the Commissioner of Customs (Appeals), New

Delhi]

M/s. Shri Gopal Jewellers …Appellant

Shop No. 107, First Floor,

Building No.2739, Tirupati Square,

Gali No.22, Beadon Pura,

Karol Bagh, New Delhi - 110005

VERSUS

Commissioner of Customs– New Delhi …Respondent

New Customs House,

New Delhi - 110037

APPEARANCE:

Ms. Vrinda Bagari, Advocates for the Appellant

Shri Rohit Issar, Authorized Representative for the Respondent

CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 08.10.2025

DATE OF DECISION: 29.01.2026

FINAL ORDER NO. 50168-50169/2026

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DR. RACHNA GUPTA

Present order disposes of two appeals filed by the same

appellant Shri Gopal Jewelers with respect to the identical imports

vide two separate Bills of entry in the respective appeal. The

appellant is a firm engaged in import of silver jewellery. The

appellant imported sterling silver 925 earring and sterling silver 925

bracelet vide Bill of Entry No. 6722208 dated 08.06.2018

(C/50046/2023) and sterling silver 925 toe ring and sterling silver

925 bangle vide Bill of Entry No. 3227536 dated 13.09.2017

(C/500455/2023). Both the Bills of Entry were got filed through the

appellant’s representatives M/s. Him Logistics Pvt. Ltd., the

customs broker. The benefit of nil rate of basic customs duty in

terms of Sl No. 966(I) of Notification No. 46/2011-Cus dated

01.06.2011 against the certificates of origin issued by the

Department of Foreign Trade, Government of Thailand was claimed.

However, on the basis of doubt about the true origin of goods, the

department asked to provide information/documents for verification

of origin of goods by invoking Rule 16(b) of Annexure-III to the

Notification No. 189/2009-Cus. dated 31.12.2009 read with Section

17(3) of Customs Act, 1962. The reply to the said

information/questionnaire was alleged incomplete. Accordingly,

goods were held not eligible for benefit of Notification No. 46/2011

dated 01.06.2011 vide Order-in-Original dated 16.11.2017 (in

Appeal No. C/50045/2023) and Order-in-Original dated 04.07.2018

(in Appeal No. C/50046/2023). The impugned both the Bills of

Entry were ordered reassessment without extending exemption

benefit. Being aggrieved of both the Orders-in-Original, the

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appellant filed appeals before Commissioner of Customs (Appeals).

Both the appeals have been rejected by the common order of

Commissioner (Appeals) bearing No. 1483-1484/2020-21 dated

22.02.2021. Being aggrieved, the appellant is before this Tribunal.

2. I have heard Ms. Vrinda Bagaria, learned counsel for the

appellant and Shri Rohit Issar, learned Authorized Representative

for the department.

3. Learned counsel for the appellant has submitted that the

appellant had submitted all requisite documents along with the

response to questionnaire, which includes the Certificate of Origin

and all other import documents. The goods were wholly originated

in Thailand, hence appellant had rightly claim the benefit of ‘Nil’

rate of duty under Entry no. 966(I) of Notification No. 46/2011

dated 01.06.2011. The certificate of origin was as per Rule 13 of

Customs Tariff (Determination of Origin of Goods under the

Preferential Trade Agreement between the Governments of Member

States of the Association of South-East Asian Nations (ASEAN) and

the Republic of India) Rules, 2009 (hereinafter referred as 2009,

Rules) issued vide Notification No. 189/2009-Cus. Date