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2016 (8) TMI 799 - AT - CustomsDemand - denial of benefit of exemption notification - Notification No. 21/2002 dated 1.3.2002 - export of handicraft item - wooden furniture - certificate wrongly obtained from Export Promotion Council for Handicraft (EPCH)- Held that: - EPCH which is a sponsored organisation under the Ministry of Textile, Government of India, upon verification of the records maintained by the appellant, has certified inter alia, that handicraft goods have been exported by the appellant on due compliance of the conditions contained in the Notification No. 21/2002 dated 1.3.2002. Further, the CA also certified the fact that the appellant had exported handicraft goods during the period 1.4.2003 to 31.3.2004 for FOB value of 2,77,89,234/-. Since the condition of the notification have been substantially complied with by the appellant and the competent authority has certified the said aspect, the custom department cannot question the genuineness or authenticity of such certificates - appeal allowed - decided in favor of appellant.
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