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TMI Blog2023 (11) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of Notification No.12/2012-CUS dated 17.03.2012 (Sl.No.237), as amended vide Notification No.25/2013-CUS dated 08.05.2013 and paid duty @ 7.5% at the time of clearance of the said goods. It however subsequently came to the knowledge of the importer that by mistake they had not sought the benefit of Notification No.46/2011-CUS dated 01.06.2011 (Sl.No.440) as the imported goods were liable for ASEAN India Free Trade Preferential Tariff rate of duty and duty accordingly was leviable on the imported goods @ 5%, thus having paid duty @ 2.5% in excess. 3. In appeal proceeding before the Ld. Commissioner (Appeals), the request of the appellants was rejected by the Ld. Commissioner (Appeals) inter alia stating as under:- "5. I find from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate issued by the Thailand Government did not contain the five invoice numbers having marked A,B,C,D,E to invoice No.1132103714 in respect of the goods under importation. Apart from this it was also pointed out by the Ld. Commissioner that the appropriate column in the said certificate of origin issued by the Thailand Government was not ticked and therefore he did not permit the grant of exemption Notification No.46/2011 dated 01.06.2011. 6. We are not in agreement with the view of the Ld. Commissioner (Appeals). It may be pointed out that the appropriate invoice number referred to (supra) is duly indicated in the said certificate at Sl.No.8. The said invoice is scanned below to establish the fact of indication of the invoice number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate upended with the case records and referred to by the Ld. Commissioner (Appeals). A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same. We note that the omission as pointed out does not violate any of the provisions of the Rules referred to above which could entail denial of the exemption. It is also settled law that where a more beneficial exemption is available to the assessee, it cannot be precluded from seeking duty relief thereto (refer- Commissioner of Customs, Chennai vs. Suvarna Florex [2003 (154) ELT 622 (Tri-Chennai)]). Moreover, procedural formality, if any cannot impede the grant of a substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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