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TMI Blog2017 (1) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... were eligible for preferential rate of duty, under Free Trade Agreement with Korea, that had then not been extended to them. The bill of entry for warehousing had been filed under the 'Risk Management System' (RMS) and the cargo cleared thereafter against four ex-bond bills for home consumption between 30th April 2011 and 23rd May 2011. At the time of clearance of the goods from the warehouse, the importer was, admittedly, not in possession of the requisite 'certificate of origin' that would entitle them to exemption under notification no. 152/2009-Cus dated 31st December 2009; the certificates were issued for all the four consignments only on 24th May 2011. The original authority had held that the concessional rate of 3% 'basic cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the provisions of section 27 of the Customs Act, 1962, he ruled out his jurisdiction to recall or re-assess bills of entry that had been finally assessed. 3. The first appellate authority recorded that the exemption under the Free Trade Agreement with Korea is provided by notification no. 152/09-Cus dated 31st December 2009 which, inter alia, is available for all goods falling under heading 7801 of First Schedule to the Customs Tariff Act, 1975 and, noting that the importer had, under section 149 of the Customs Act, 1962, requested for revision of classification which, according to him, was superfluous given that the exemption was available particularly to all goods under 7801. It is also noted that the 'certificate of origin' can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd v. Collector of Customs, Bombay [1997 (89) E.L.T. 707 (Tribunal)], Birla Institute of Technology v. Collector of Customs [1991 (56) E.L.T.753 (Tribunal)] and Oil India Ltd v. Collector of Customs [1992 (57) ELT 449 (Tribunal)]. We take-up the matter for final disposal in view of settled law that non-examination of goods before clearance is not an impediment to extending of exemption notification after clearance of goods. 4. Learned Authorised Representative places reliance on the decision of the Supreme Court DR Enterprises Ltd Vs Assistant Collector of Customs and Ors. [2015-TIOL-179-SC-CUS]. We note that the judgment cited by the learned Authorised Representative relates to import of goods where the conditional exemption is related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;26. Similarly, the fact that the appellants had declared the product to be of Morocco origin and produced a certificate to that effect (albeit not in proper form) cannot be overlooked and indicates substantive compliance with the requirement of the exemption notification which requires satisfaction of the Asstt. Collector regarding the country of origin before extending the benefit. 27. It is significant that at no stage the department had any reason to doubt that the country of origin was Morocco and in any eventuality, the appellants had submitted the certificate in proper form before final assessment. Therefore, following the ratio of the aforesaid orders of the Tribunal cited by the learned counsel and applying the well settled princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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