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Issues: Whether the importer was entitled to exemption under Notification No. 46/2011-CUS despite the certificate of origin showing the common invoice number without the split markings A, B, C, D and E and the alleged omission in the certificate format.
Analysis: The certificate of origin contained the relevant import invoice number, and the splitting of the original consignment into five smaller imports explained the subdivision of the common invoice into A, B, C, D and E. The remaining particulars matched the certificate and the imports. The defect was treated as a procedural or clerical lapse that did not prejudice the substance of the certificate or the conditions for claiming the preferential benefit. A substantive exemption could not be denied on such a technicality when the origin and transaction details were otherwise established.
Conclusion: The importer was entitled to the benefit of Notification No. 46/2011-CUS, and rejection of the exemption claim was unsustainable.
Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.
Ratio Decidendi: A substantive customs exemption cannot be denied for a mere procedural or clerical defect in the certificate of origin when the essential particulars and import conditions are otherwise satisfied and no prejudice is caused.
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