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 912 - CESTAT KOLKATALevy of ASEAN India Free Trade Preferential Tariff rate of duty - benefit of Notification No.46/2011-CUS dated 01.06.2011 (Sl.No.440) - HELD THAT:- The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - it is found that this argument of the appellant to carry substantive force and be meaningful. Particularly when collectively the quantity of the five import invoice (72 MTs each) total up to the impugned quantity (360 MTs) and all other particulars of the import invoices are in sync with the details furnished in the impugned certificate - It is settled law that procedural lapses, if any, cannot come in the way of disallowing a substantive benefit to the party, as long as there was no prejudice caused to the contents and the intentions of the documents. As long as the language of the Notification is clear and unambiguous, it is not for the courts to go behind its prescription. Further, in a taxing statute there is no room for any intendment and regard has to be given to the plain language and clear meaning of the words. In accordance with the provisions of Customs Tariff (Determination of Origin of Goods) Rules 2009 under the Preferential Trade Agreement between the Governments of member states of the Association of South East Asian Nations (ASEAN) and the (Republic of India), we note, that the appropriate authority has issued the certificate upended with the case records and referred to by the Ld. Commissioner (Appeals). A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same. The Ld. Commissioner (Appeals) order is bereft of any merit and is liable to be set aside - the impugned order set aside - appeal allowed.
|