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2013 (5) TMI 792 - CGOVT - CustomsClassification of goods - Classification under Heading 7321 or 7323 of drawback schedule - exporter has not given the certificate of EPCH/MHSC on the body of Shipping Bills under which goods were exported as required under Circular No. 56/99-Cus., dated 26-8-1999 - Held that:- Rejection of EPCH certificate can be done only after approval of jurisdictional Commissioner and after discussion with the certificate issuing authority. - In C.B.E. & C. Circular No. 3/10-Cus., dated 12-2-2010 it is clearly stipulated that assessing authorities should normally accept the certificates issued by Development Commissioner (Handicraft)/EPCH and a decision to reject the said certificate should be taken only with the approval of the Commissioner of Customs and Central Excise and after discussion with the certificate issuing authority. The original authority was directed to comply with these C.B.E. & C. instruction in GOI Revision Order No. 37/11-Cus., dated 22-2-2011. The adjudicating authority has neither referred the matter to Commissioner nor taken his approval and discussed the case with certificate issuing authority despite the specific direction on remand order. The reasoning taken by adjudicating authority is legally not tenable since this C.B.E. & C. Circular talk of certificate and not certification on shipping bill. The adjudicating authority has failed to comply with the direction of higher authority and thus did not follow the well settled principles of judicial discipline. Since the procedure laid down in C.B.E. & C. Circular No. 3/10-Cus., dated 12-2-2010 was not followed, Assistant Commissioner, Customs would have not rejected the said certificates on his own. As such Commissioner (Appeals) has rightly accepted the certificate of EPCH and held the classification under Sl. No. 7326 of DBK Schedule - Decided against Revenue.
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