TMI Blog2017 (8) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... STOMS APPEAL NO. 18 OF 2016 - - - Dated:- 31-7-2017 - ANOOP V. MOHTA AND SMT. ANUJA PRABHUDESSAI, JJ. Mr. Pradeep S. Jetly, Advocate for the Appellant. Mr. Anil Balani, Advocate for Respondent. ORAL JUDGMENT (PER ANOOP V. MOHTA, J.): This is an appeal under Section 130 of the Customs Act, 1962 (for short the Act ) referred by the Appellant/Revenue Department against order dated 28th April, 2015 passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal bench at Mumbai (CESTAT). 2 The proposed question of law is as under: whether the CESTAT is right in law in allowing the benefit claimed by the Respondent? 3 Heard the counsel for the parties finally. 4 The CESTAT, after considering documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Annexure-B lays down the procedure which we reproduce. The certificate of origin shall be issued by the relevant issuing authority of the exporting country at the time of exportation, or within 3 working days from the date of shipment, whenever the products to be exported can be considered originating in that country within the meaning of the rules of origin for the Scheme. In exceptional cases where a certificate of origin has not been issued at the time of exportation or within 3 working days from the date of shipment due to involuntary errors or omissions or other valid causes, the certificate of origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing the word Issued Retroactively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the government authorities designated by the government of exporting beneficiary country. In the case in hand, as already held by us the certificate of origin has been insured by African Commodities House Ltd. seems to us to be an authority approved by the union of Comoros. This our view is fortified from the fact that identical goods imported at other various ICDs were certified by the same issuing authority and was accepted by the revenue authorities and not disputed the issuing authorities credentials . 12.We find strong force in the contentions raised by the learner consultant that the ratio of the judgment of Hon'ble Supreme Court in the case of Baharat diagnostic Center will apply in this case. With respect we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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