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2017 (3) TMI 700 - AT - CustomsRefund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - Notification No. 69/2011-Cus dated 29.07.2011 - Held that: - the appellant failed to produce the specimen signatures of the authorities who issued the certificate of country of origin. But in the Procedures, no such condition is seen stated. Further, in Part 2-Product Specific Rules, in Operational Certification Procedures lays down that in case of doubt of certificate of origin the Customs Authorities of the importing country can call for information from the exporting country. The department has no case that they conducted enquiry and found that the certificate copy is fake/forged - appeal allowed - decided in favor of appellant.
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