https://www.taxtmi.com/caselaws?id=398407 CESTAT New Delhi held that the appeal could not be rejected as time-barred because the Supreme Court's Covid-19 limitation extension applied from 15.03.2020, so the delay was not fatal and the matter was maintainable on merits. It further held that a minor discrepancy in the certificate of origin did not defeat exemption or concessional tariff under Notification No. 096/2008-Cus, since the defect did not affect the identity of the goods and the rectified certificates could not be treated as invalid retrospective issuance where the governing rules permit minor discrepancies to be ignored. The impugned order was set aside and relief followed. en-us Mon, 07 Sep 2020 00:00:00 +0530 Thu, 27 May 2021 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398407 CESTAT New Delhi held that the appeal could not be rejected as time-barred because the Supreme Court's Covid-19 limitation extension applied from 15.03.2020, so the delay was not fatal and the matter was maintainable on merits. It further held that a minor discrepancy in the certificate of origin did not defeat exemption or concessional tariff under Notification No. 096/2008-Cus, since the defect did not affect the identity of the goods and the rectified certificates could not be treated as invalid retrospective issuance where the governing rules permit minor discrepancies to be ignored. The impugned order was set aside and relief followed. Case-Laws Customs Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398407