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2024 (3) TMI 1298 - CESTAT CHENNAIExemption from Basic Customs Duty - Import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin certificate - the goods are originating from the Republic of Korea - HELD THAT:- The Commissioner (Appeals) ought not to have rejected the appeals on the ground of being time barred. There is no requirement to file a petition for condonation of delay as the said period during the Pandemic has been excluded by the Hon’ble Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER]. The rejection of appeals as time barred cannot be sustained and requires to be set aside. The matter is remanded to the Commissioner (Appeals) for reconsideration of the issue of benefit of exemption notification. In such reconsideration of the issue, the Commissioner (Appeals) shall look into the Country of Origin certificate issued retrospectively as per the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009 to ascertain the eligibility of exemption. The decision of Tribunal in the case of THE COMMISSIONER OF CUSTOMS VERSUS M/S. KOMOS AUTOMOTIVE INDIA PVT. LTD. [2023 (9) TMI 1446 - CESTAT CHENNAI] on similar issue shall also be looked into by the appellate authority. The impugned orders are set aside - The matter is remanded to the Commissioner (Appeals) who shall dispose of the case within a period of two months from the date of receipt of this order - Appeal allowed by way of remand.
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