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2015 (9) TMI 928 - CESTAT MUMBAI

2015 (9) TMI 928 - CESTAT MUMBAI - TMI - Import of Comoros Cloves - discrepancy in Certificate of Origin - Eligibility to avail benefit of Notification No. 96/2008 - origin was not certified by the exporter from the exporting country - Held that:- Authorities have been given instructions, which when read holistically, would mean that minor discrepancies would not ipso facto invalidate the certificate of origin if the same in fact corresponds to the product imported. It can be seen that the certi .....

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ities and not disputed the issuing authorities credentials. - goods which are imported by the appellants are eligible for benefit of Notification NO. 96/2008 as amended by the said benefit is being denied only for the procedural discrepancies. We find strong force in the contentions raised by the learner consultant that the ratio of the judgment of Hon'ble Supreme Court in the case of Bharat Diagnostic Centre (2014 (10) TMI 440 - SUPREME COURT) will apply in this case. - Decided in favour of ass .....

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s Cloves"and filed a bill of entry claiming benefit of Notification NO. 096/2008, Serial No.51 towards exemption of duty. The importer had submitted a Certificate of Origin no. 14/002 dated 23/07/2014 for availing the benefit in Customs duty. It was noticed by the Customs officers that the declaration as prescribed at point NO. 11 of the Annexure -A of the rule 9 of Rules of origin was not certified by the exporter from the exporting country and the authorised signatory had only certified t .....

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e before him, by the impugned order, has held that filing of blue colour copy of the certificate of origin is not the requirement of any law, nor is the requirement of getting the invoice attested by the authority issuing the certificate of origin, has also held that the certificate of origin submitted by the appellants belonging to other importers has no relevance, and that the appellant has not filed the certificate of origin as required under the law accordingly upheld the impugned order. Agg .....

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porting country is in Africa and the benefit of the exemption notification is applicable which should not be denied to them. He would rely upon the judgement of the Apex Court in the case of Bharat diagnostic Centre - 2015 (307) ELT 632 for the proposition that once an exemption notification is applicable, a liberal approach can be adopted within the particulars of notification. It is his submission that various other importers have produced the certificate of origin as is produced by the appell .....

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med by the importer. He would draw our attention to the findings recorded by the adjudicating authority and submit that the first certificate of origin produced was rejected and subsequently revalidated certificate of origin was produced beyond the time limit as provided in the rules. 5. We considered the submissions made at length by both sides and perused the records. On perusal of the records we find that the dispute is regarding the eligibility to avail benefit of Notification No. 96/2008 as .....

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the Table in Appendix I and falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table; when imported into India from a country listed in the Schedule to this notification: Provided that the importer proves to t .....

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n.- For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). 3. Notification No. 96/2008 dated 13/08/2008 was amended by Notification no. 113/2011 dated .....

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e. "cloves"are listed in the notification as one of the goods eligible for benefit of the notification, as also the country "union of Comoros"as one of the country eligible for benefit of Notification. It is undisputed that the goods imported "cloves"are agricultural products and imported from the country which is finding mention in appendix the Notification No. 96/2008 as amended. 8. Now we consider the documents which were produced before the lower authorities. Th .....

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and the said invoices in the same invoice which is mentioned in the certificate of origin as reproduced hereinabove. Having convinced ourselves that the certificate of origin does indicate that the goods were exported from one of the countries mentioned in the appendix to Notification No. 96/2008 as amended, we now address to the lapses pointed out by the lower authorities. 10. The main contention of the Departmental representative as also of the lower authorities is that the said certificate o .....

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ty of the exporting country at the time of shipment, or within 3 working days from the date of shipment, whenever the products to be exported can be considered originating in that country within the meaning of the rules of origin for the Scheme. In exceptional cases where a certificate of origin has not been issued at the time of exportation or within 3 working days from the date of shipment due to involuntary errors or omissions or to her valid causes, the certificate of origin may be issued re .....

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h certificate is still to be accepted when failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter. In all cases, the relevant Customs Authority in India may accept such certificate of origin provided that the products have been imported before the expiry of the validity of the certificate of origin. The discovery of minor discrepancies between the statements made in the certificate of origin and those made in the documents submitted .....

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e certificate of origin if the same in fact corresponds to the product imported. It can be seen that the certificate of origin needs to issued by the government authorities designated by the government of exporting beneficiary country. In the case in hand, as already held by us the certificate of origin has been insured by "African Commodities House Ltd."seems to us to be an authority approved by the union of Comoros. This our view is fortified from the fact that identical goods import .....

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