2015 (1) TMI 982

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.... The brief facts are as follows: The appellant/assessee imported Poultry Feed Premix for Broiler Finisher and cleared under 25 Bills of Entry by availing the benefit of exemption under Notification No.26/2000-Cus. dated 1.3.2000 subject to fulfillment of the conditions specified in the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and Republic of India), Rules, 2000 under Notification No.19/2000-Cus.(NT) dated 6.3.2000 (in short, Rules 2000). The officers of the Directorate of Revenue Intelligence (DRI) during investigation found that the certificate of origin as produced by the appellant is in contravention of the conditions of the said Rules, 200....

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....earance of the goods after verification. Therefore, the demand of duty was not justifiable by denying the grant of exemption. 5. The view of the Department was that the Rules provided certain procedure before the benefit is claimed and the Commissioner has given a clear finding that the goods imported by the appellant/assessee did not satisfy the requirement of the said Rules, inasmuch as some of the goods were sourced from places other than Sri Lanka, thereby, the benefit of the said Rules would not enure to the appellant/assessee. The Revenue also placed reliance on certain letters, particularly letter dated 28.3.2008 and the reasoning of the Commissioner to hold that the appellant had not complied with the procedure prescribed in the ....