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2022 (2) TMI 152 - AT - CustomsBenefit of exemption N/N. 46/2011 dated 01.06.2011 denied - country of origin - denial of Exemption Notification which is available on the basis of Country of Origin on the ground that there are two country of origin certificates issued and both were signed by different Authorities therefore, the Country of Origin Certificate is under serious doubt - HELD THAT:- The revenue without getting confirmation from the Indonesian government about their doubt of authenticity of the country of origin certificate concluded that the certificate of origin signed by Mr. Rumaiti is not genuine and consequently denied Exemption Notification No. 46/2011 dated 01.06.2011 and consequential demand was confirmed. As per the documents submitted by the appellant it appears that there is no doubt on the authenticity of the country of origin certificate issued and signed by Mr. Rumaiti. However, to clear any doubt it is the burden on the department to get the verification from the Indonesian Government regarding authenticity of Certificate of origin which has not been discharged by the department. Therefore, in the interest of justice, one chance is given to the department to get the verification from concerned authorities about the genuineness of the certificate of origin issued by Mr.Rumaiti, thereafter to pass a fresh order. Appeal is allowed by way of remand to Adjudicating authority for passing a fresh order preferably within a period of 3 Months from the date of this order.
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