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2020 (9) TMI 526 - AT - CustomsCondonation of delay of 27 days from the date of limitation before commissioner (Appeals) - Delay was within condonable period of thirty days - sufficient cause which prevented the appellant from filing the appeal within limitation period - Benefit of exemption - certificate of origin - HELD THAT:- Commissioner (Appeals) have erred in dismissing the appeal on limitation, vide the impugned order dated 28.07.2020, which is in violation of the direction of the Hon’ble Supreme court in IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [2020 (5) TMI 418 - SC ORDER]. Accordingly, the present appeal is admitted for hearing on merits. The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively - the certificates of origin submitted by the appellant are in order. The appellant is held entitled to the benefit of exemption/ concessional tariff under Notification No. 096/2008-Cus. - Appeal allowed - decided in favor of appellant.
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