Import exemption for pista kernel sustained despite document discrepancies; clerical errors and alleged suppression were not proved.

Exemption on import of pista kernel could not be denied where the goods had already been cleared on the basis of exporter's invoices, transit certificates and certificates of origin produced before assessment. Discrepancies in the origin documents, which were already before the assessing authorities when exemption was granted, did not by themselves establish suppression or wilful misstatement. The record showed no material proving the documents were unauthentic, and mere clerical mistakes or omissions in the certificates were insufficient to justify withdrawal of the exemption. Accordingly, the alleged suppression and wilful misstatement were not proved.

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Issues: Whether the exemption claimed on import of Pista Kernel could be denied on the basis of discrepancies in certificates of origin and whether the allegation of suppression or wilful misstatement could be sustained.

Analysis: The imports had already been assessed on the basis of the documents produced at the time of clearance, including exporter's invoices, transit certificates and certificates of origin. The discrepancies relied upon by the Department were present before the assessing authorities when the benefit of exemption was allowed. The record did not establish any suppression or wilful misstatement by the importers. The discrepancies, at best, created doubt about the documents, but no material was produced even after considerable time to disprove their authenticity. The finding was also that mere clerical mistakes or omissions in the certificates could not by themselves justify denial of the exemption.

Conclusion: The exemption could not be denied and the allegations of suppression or wilful misstatement were not proved.

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