Belated country-of-origin certificate allowed remand for reconsideration of preferential duty benefit after lockdown-related delay.

Belated production of a country-of-origin certificate was treated as sufficient to permit reconsideration of preferential duty benefit, where the certificate was not filed with the bill of entry due to the COVID-19 lockdown and was later received from the foreign supplier. The request before the appellate authority was effectively for remand, so the original authority was directed to reassess eligibility for concessional duty on the basis of the certificate. The delay was condoned and the remand for reconsideration of the notification benefit was upheld, leaving the department's challenge unsustainable.

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Issues: Whether the belated production of the country-of-origin certificate justified condonation of delay and remand of the bill of entry for reconsideration of preferential duty benefit.

Analysis: The certificate was not produced at the time of filing the bill of entry because of the COVID-19 lockdown and was subsequently received from the foreign supplier. The respondent had sought reassessment on the basis of the belatedly produced certificate, and the matter was required to be examined on that basis. The request before the lower appellate authority was essentially for remand, and the eligibility to claim the concessional duty benefit on the strength of the certificate was to be reconsidered by the original authority.

Conclusion: The delay in producing the country-of-origin certificate was condoned and the matter was rightly remanded for reassessment and reconsideration of notification benefit. The department's appeal was not sustainable.

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