2017 (3) TMI 700

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....rigin are exempted from BCD as provided under Notification No. 69/2011-Cus dated 29.07.2011 read with Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011 notified under Notification No. 55/2011-Cus (NT) dated 01.08.2011. The said notification stipulated the condition that the exemption would be available on the submission of certificate of origin. The appellant cleared the goods on payment of Basic Customs Duty (BCD) of Rs. 3,75,756/- without availing exemption for the reason that at the time of import, the original copy of the certificate of origin was misplaced at their Bank and only Xerox copy of the same was available with them. Ther....

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....tated in sub rule (f) of Rule 3 of the said Implementing Procedures, the procedure for obtaining a certificate true copy in case the original certificate of origin is lost. The appellant has obtained the certificate copy of the certificate of origin as per this provision and submitted the refund claim. That the rules itself provides for obtaining certified copy and filing of refund claim. The has rightly filed the refund claim along with the certified copy. That the rejection of refund is unjust and illegal. 3. Against this Ld. AR Sh. Guna Ranjan reiterated the findings in the impugned order. He submitted that the appellant while making the import did not intimate to the department their intention to avail the benefit of exemption under ....

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.... such other documentation relating to the importation of the good. 6. The above Rule itself expressly states that when the importer is not able to produce the certificate of origin at the time of import or when the same is lost, he can obtain certified copy of certificate of origin and apply for refund. Sub rule (f) of Rule 3 of the very same Procedures as to how to obtain the certified copy. Sub rule (f) of the said procedures is reproduced as under: (f) in the event of theft, loss or destruction of the original certificate of origin before the expiration of its validity, the exporter or its authorised agent may request the competent governmental authority of the exporting Patty or its designees to issue a new certificate of origin w....