TMI Blog2022 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... n Notification No. 46/2011 dated 01.06.2011 and consequential demand was confirmed. As per the documents submitted by the appellant it appears that there is no doubt on the authenticity of the country of origin certificate issued and signed by Mr. Rumaiti. However, to clear any doubt it is the burden on the department to get the verification from the Indonesian Government regarding authenticity of Certificate of origin which has not been discharged by the department. Therefore, in the interest of justice, one chance is given to the department to get the verification from concerned authorities about the genuineness of the certificate of origin issued by Mr.Rumaiti, thereafter to pass a fresh order. Appeal is allowed by way of remand to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant before this Tribunal. 2. Shri Hardik Modh, Learned Counsel appearing on behalf of the appellant submits that due to error in HSN number informed by the Shipper, Indonesia, re-issued the certificate of origin duly signed by Indonesian Government CO Certificate issuing authority Mr. Rumaiti. In the present matter Mr. Restiawan Baihaqi, the first Indonesian Government CO Certificate issuing authority issued a clarification letter dated 26.08.2013 stating that both the signatures were authorised by their office to duly sign on certificate of origin. He also submits that AIFTA Rules 2009 prescribed the procedures to be followed in case there is doubt in respect of authenticity of the certificate. In the present matter without followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by the Board from the Government of FTA Partner Country or through the department of Commerce to be circulated to all Chief Commissioners by the Customs V section of the Board by email. The Specimen seals and signatures are also forwarded to DRI which circulates the copies to all Chief Commissioners. Where Mr. Rumiati who signed the second certificate was the Designated Authorised signatory or not, could have been verified by the Department from their own records. The Customs department without following such process denied the benefit of exemption notification which is invalid and erroneous. The Department has allowed the clearance to M/s Nirma Ltd, on the basis of country origin certificate singed by Mr. Rumiati. He submitted the cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umaiti was the Country of Origin Certificate signing authority; in this regard they relied upon one Country of Origin Certificate issued in favour of M/s Nirma Limited duly signed by the same authority i.e. Mr Rumaiti. We also find that Mr. Restiawan Baihaqi the first Indonesian Government Country of Origin Certificate issuing authority also issued a clarification dated 26.08.2013 stating that both the signatories were authorised by their office to duly sign on the certificate of origin. In this fact we prima facie find that the certificate of origin issued second time which is duly signed by Mr. Rumaiti appears to be genuine and authentic. However, the revenue without getting confirmation from the Indonesian government about their doubt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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