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of <h1>Tribunal affirms duty exemption under FTA Notification, allowing amendments based on existing evidence.</h1> <h3>Commissioner of Customs Sea – Chennai – II Versus M/s. Rathna Packaging India Pvt. Ltd.</h3> Commissioner of Customs Sea – Chennai – II Versus M/s. Rathna Packaging India Pvt. Ltd. - 2020 (371) E.L.T. 777 (Tri. - Chennai) Issues:1. Eligibility for benefit of FTA Notification 010/2008-Cus. dated 15.1.2008.Analysis:The case involved the import and clearance of 'MLLDOE Granules' using MEIS licenses. The issue arose when it was discovered that duty exemption under FTA Notification 010/2008-Cus. dated 15.1.2008 was not claimed during import, leading to duty payment against some Bills of Entry and utilization of scrips for others. The Commissioner (Appeals) set aside the assessments and directed reassessment with duty exemption. The main contention was whether the respondents were eligible for the FTA benefit.The appellant argued that the importer failed to submit the certificate of origin at the time of filing Bills of Entry, as required by Rule 12 of the India Singapore Comprehensive Economic Cooperation Agreement. The appellant contended that since the certificates of origin were not issued retrospectively, the importer could not seek refuge under Rule 10(b) for not furnishing them during filing. The original authority rightly disallowed the benefit claim due to the importer's failure to comply with the submission requirements.On the other hand, the respondent maintained that they were eligible for the benefit but failed to claim it at the time of import. Despite genuine reasons for the omission, the benefit was not extended due to lack of examination reports confirming the origin of goods. The Commissioner (Appeals) found that the FTA certificates were produced before filing Bills of Entry, and the importer's request for reassessment was genuine. The non-availability of examination reports should not cast doubt on the description declared in the Bills of Entry.After hearing both sides, the Tribunal upheld the Commissioner (Appeals)' decision. It was observed that the FTA certificates were produced before filing Bills of Entry, and section 149 of the Customs Act, 1962 allowed for amendments based on existing documentary evidence at the time of clearance. Therefore, the respondents were deemed eligible for the benefit of FTA Notification 010/2008-Cus. dated 15.1.2008. The appeal by the Revenue was dismissed, and the cross-objection by the respondent was disposed of accordingly.
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