TMI Blog2023 (9) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... ond 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, the matter requires to be remanded to the original authority to consider the benefit of concessional rate of duty as per the Notification No.152/2009-Cus. The original authority is also directed to take into consideration Notification No.187/2009-Cus. dt. 31.12.2009 (Determination of Origin of Goods under the Preferential Trade Agreement between the Government of India and the Republic of Korea Rules, 2009) which provides for production of the countryof-origin certificate within a period of 12 months from the date of shipment of the goods. The impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a in the Ministry of Finance (Department of Revenue) No.187/2009-Customs (N.T) 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 respondent is eligible for the benefit of Notification No.152/2009- Cus. Aggrieved by such order passed by the Commissioner (Appeals), the department is now before the Tribunal. 2. Ld. A.R Sri Harendra Singh Pal reiterated the grounds of appeal. It is submitted by the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. 5. From the facts narrated above, it is clear that the prayer put forward by the respondent before the Commissioner (Appeals) was only to remand the matter for reassessment of the bills of entry taking into consideration 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 of concessional rate of duty as per the Notification No.152/2009-Cus. The original authority is also directed to take into cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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