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2022 (12) TMI 898 - AT - CustomsApplicability of BCD exemption - import of 94.93 CBM of Plantation Teak Logs from Malaysia - inadvertent non-claiming BCD exemption available for import of goods under CTH 4401 to 4410 from Malaysia, under Serial number 574 of Notification No. 53/2011-Cus. dated 01.07.2022 - It is the case of the appellant that by mistake Serial number was mentioned as 577 and accordingly the system did not allow the exemption - HELD THAT:- The first appellate authority has clearly recorded that the appellant did not submit the Country of Origin Certificate as prescribed, either during the assessment stage or appellate stage. Against this, the learned Consultant would contend that the Bill of Entry itself contains country of Origin as Malaysia, the same is also supported by the filing of “supporting document details” which mentions the details like IRN Nos. etc., which only required a simple verification by the concerned authorities. But, however, without going into or looking into the Bill of Entry, the first appellate authority has given a wrong finding as to the non-filing of the Country of Origin Certificate. The impugned order has to be set aside but however, with a direction to the first appellate authority to pass a speaking order after considering the Bill of Entry and other supporting documents if any that may be filed by the appellant - Appeal allowed by way of remand.
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