TMI Blog2015 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of input and before clearance of goods. The conditions stipulated in the said notification is specific and it is mandatory that the Asst. Commissioner of Customs shall satisfy whether the conditions are met before clearance of the goods. As rightly held by the lower appellate authority once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.11.2004. The appellant claimed refund under Notification No. 26/2000-Cus dated 01.03.2000 preferential rate of duty on the goods originated from Srilanka. Assistant Commissioner (Refunds) rejected the claim of the appellant on the ground that non-production of certificate of country of origin to claim the benefit under the said notification has to be made at the time of clearance of the goods. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed the appeal. 4. I have carefully considered the submissions of the Ld. AR and perused the records. The advocate representing for the regular counsel submits that the counsel has informed that to decide the case on merits. The short issue involved in this appeal relates to claiming country of origin benefit under notification No. 26/2000. It is mandatory on the part of the importer to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t before clearance of the goods. As rightly held by the lower appellate authority once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order. Therefore, in view of Hon'ble Apex Court judgment in the case of Priya Blue Industries (supra) the appellants are not eligible to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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