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2023 (9) TMI 1446 - AT - CustomsSeeking remand of matter for reassessment of the bills of entry taking into consideration the country-of-origin certificate - Concessional rate of duty - Eligibility for benefit of N/N. 152/2009- Cus. - HELD THAT:- The prayer put forward by the respondent before the Commissioner (Appeals) was only to remand the matter for reassessment of the bills of entry taking into consideration the country-of-origin certificate. The Commissioner (Appeals) has, however, gone beyond the prayer made in the appeal before him and held that the respondent is eligible for the benefit of the notification. The respondent having produced the country-of-origin certificates, the matter requires to be remanded to the original authority to consider the benefit of concessional rate of duty as per the Notification No.152/2009-Cus. The original authority is also directed to take into consideration Notification No.187/2009-Cus. dt. 31.12.2009 (Determination of Origin of Goods under the Preferential Trade Agreement between the Government of India and the Republic of Korea Rules, 2009) which provides for production of the countryof-origin certificate within a period of 12 months from the date of shipment of the goods. The impugned order is modified to the extent of remanding the matter to the original authority to look into the benefit of Notification No.152/2009-Cus. as well as 187/2009-Cus. - the appeal filed by the Department is disposed of by way of remanding the matter to the original authority.
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