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2017 (11) TMI 1256 - AT - CustomsExemption under N/N. 26/2000-CUS dated 01/03/2000 - denial on the ground that condition of Rule 7 of the said Origin Rules not fulfilled as the value addition in Sri Lanka fall below 35% - case of appellant is that there is no evidence to the effect that the certificate of origin issued by the Competent Authority was based on incorrect information or the said certificate has been withdrawn or amended later, and thus exemption cannot be denied - Held that: - certificate of origin and the data submitted to get such certificates cannot be questioned based on statements of the importers. There are no record to the effect that the country of origin certificates issued by the Sri Lankan Government has been questioned by the Indian Authorities and follow up after import was done in order to cancel or recall the same. The issue regarding country of origin certificate and questions of bonafideness was discussed in the bilateral meeting of working group between the two countries on 05/06/2002 it was agreed that no detention or hold up of cargo is to be ordered on the question of bonafideness of certificates. Verification, if any, can be done post-facto with the concerned local nodal focal points at the respective headquarters. In the presence of valid certificates of origin issued by Competent Authority, the assessing authorities in India are not right in denying the benefit of exemption notification - appeal allowed - decided in favor of appellant.
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