Tribunal Overturns Orders, Remands Appeals for Reassessment on Exemption Eligibility Amid Pandemic-Related Delays.

The Tribunal set aside the impugned orders and remanded both appeals to the Commr (Appeals) for reconsideration within two months. The Commr (Appeals) was directed to assess the exemption eligibility considering the retrospective Country of Origin certificate and relevant Tribunal decisions. The rejection based on time limitation was deemed incorrect due to the Covid-19 pandemic period exclusion, as per the Hon'ble SC order.

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Issues involved:
The appeal involves issues of time limitation for filing an appeal before the Commissioner (Appeals) and the eligibility of the appellant for exemption from duty under a specific notification due to the lack of a Country of Origin certificate at the time of filing the Bill of Entry.

Time Limitation Issue:
The appellant filed Bill of Entry for import of Lithium-Ion Batteries but could not produce the Country of Origin certificate initially. The Commissioner (Appeals) rejected the appeal as time-barred due to a delay of 95 days. However, the appellant argued that the period during the Covid-19 pandemic, as per the Hon'ble Supreme Court order, should be excluded in computing the period of limitation. The Tribunal agreed that the appeals were wrongly rejected on the ground of being time-barred and remanded the matter to the Commissioner (Appeals) for reconsideration.

Exemption Eligibility Issue:
The Commissioner (Appeals) also held that the appellant was not eligible for the benefit of exemption notification due to the belated production of the Country of Origin certificate. The appellant contended that the certificate was issued retrospectively, and as per relevant rules, the country of origin can be produced within a year. Citing a previous Tribunal decision, the appellant argued that retrospective issuance of the certificate should allow the benefit of exemption notification. The Tribunal directed the Commissioner (Appeals) to consider the retrospective Country of Origin certificate and the previous Tribunal decision in the reconsideration of the exemption eligibility issue.

Conclusion:
The Tribunal set aside the impugned orders, remanding both appeals to the Commissioner (Appeals) for reconsideration within a period of two months. The Commissioner (Appeals) was instructed to review the eligibility for exemption in light of the retrospective Country of Origin certificate and the relevant Tribunal decision. The rejection of the appeals based on time limitation was deemed incorrect due to the excluded period during the Covid-19 pandemic, as per the Hon'ble Supreme Court order.

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