Home Case Index All Cases Customs Customs + AT Customs - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 530 - CESTAT CHENNAIRejection of the benefit of Preferential Trade Agreement - Steaming Non-Coking Coal imported by the appellant - rejection on the ground that invoice has been raised by the third party country - rejection also on the ground of difference in the invoice number as noted in the Country of Origin Certificate compared to the invoice issued by the Dubai supplier. Rejection on the ground that invoice has been raised by the third party country - HELD THAT:- On perusal of the Preferential Trade Agreement, it is found that it allows the invoice to be issued by a third party country - the rejection of the benefit of the Notification on this ground cannot sustain and requires to be set aside. The second ground for rejection is that there is a difference in the invoice number as noted in the Country of Origin Certificate compared to the invoice issued by the Dubai supplier - HELD THAT:- On perusal of the invoice, it is found that along with the number of the invoice there is an addition of the letters A and B in the invoices issued by the Dubai, UAE supplier. It is understood that the invoices were split into two for the convenience of the quantity of the goods exported and for issuing the Country of Origin Certificate respectively. These discrepancies do not have any bearing to the benefit under the Preferential Trade Agreement. The Ld. counsel has been able to give plausible explanation for the minor difference in the invoice numbers - the rejection of the benefit on the second ground also cannot sustain and requires to be set aside. The impugned order rejecting the benefit of concessional rate of duty as per the Preferential Trade Agreement is not justified. The impugned order is set aside - Appeal allowed.
|