Retrospective certificate of origin can support customs exemption claim, with remand for verification and merits-based reconsideration.

Retrospective issuance of a certificate of origin may support an exemption claim under Notification No. 151/2009-Cus where the certificate was not produced at the time of import, subject to verification of its authenticity under Rule 15 of the 2009 Origin Rules. The appellate authority should not refuse to examine such a claim on merits merely because duty had been paid on clearance. The matter was remanded for verification of the certificate of origin and reconsideration of the exemption claim, and the assessee succeeded on maintainability.

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Issues: Whether the importer could claim exemption under Notification No. 151/2009-Cus after clearance of the goods on payment of duty, on the basis of a certificate of origin issued retrospectively, and whether the Commissioner (Appeals) was justified in rejecting the appeal as non-maintainable.

Analysis: The dispute turned on the effect of the preferential trade rules governing origin certification and the availability of exemption where the certificate of origin was not produced at the time of import. Rule 15 of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between Governments of Republic of India and the Republic of Korea) Rules, 2009 recognizes retrospective issuance of a certificate of origin in appropriate cases, and the exemption claim could be examined on verification of the authenticity of such certificate. The appellate authority was held to have erred in refusing to entertain the matter and in declining to examine the assessee's claim on merits.

Conclusion: The appeal was maintainable and the matter was remanded for verification of the certificate of origin and reconsideration of the exemption claim. The outcome was in favour of the assessee.

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