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TMI Blog2023 (9) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... Harendra Singh Pal, Assistant Commissioner (A.R) For the Appellant Sri E. Ramesh, Advocate For the Respondent ORDER Per Ms. SULEKHA BEEVI C.S. Brief facts are that the respondent filed Bills of Entry for import of automobile components wherein the supplier was from South Korea. They were eligible for benefit of Notification No.152/2009- Cus. dated 31.12.2009 on production of the country-of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.12.2009, the respondent would be eligible for the benefit of notification if the country-of-origin certificate is produced within a period of one year from the date of shipment of goods. Though the respondent had requested for a remand for reassessment of the bill of entry on the basis of country-of-origin certificate, the Commissioner (Appeals) vide order impugned herein held that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) is against the prayer put forward by the respondent which is only to remand the matter for reassessment. 3. Ld. Counsel Sri E. Ramesh appeared and argued for the respondent. It is submitted by the learned counsel that the prayer before the Commissioner (Appeals) was only to remand the matter for reassessment and to take into consideration the country-of-origin certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration the country-of-origin certificate. The Commissioner (Appeals) has, however, gone beyond the prayer made in the appeal before him and held that the respondent is eligible for the benefit of the notification. The respondent having produced the country-of-origin certificates, we are of the opinion that the matter requires to be remanded to the original authority to consider the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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