2017 (4) TMI 634

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.....R. for the Respondent ORDER Per Mr. Ashok Jindal The appellant is in appeal against the impugned order rejecting their refund claim of excess duty paid by them. 2. The facts of the case are that appellant filed one bill of entry for import clearance of Special High Grade Lead KZ brand which was cleared for home consumption on payment of Basic Customs duty at the rate of 5% Adv. against Basic ....

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....dment in the Bill of Entry is not permissible as the documents on which the refund claim has been filed was not available with the appellant at the time of clearance of the goods. The said order was challenged before the ld. Commissioner (Appeals), who upheld the order of the adjudicating authority. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel for the appellant submit....

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....eard by the Division bench. He further submitted that, admittedly the certificate of country of origin was not available at the time of clearance of the goods and therefore, the same cannot be entertained and appellant is not entitled for refund claim. 5. Heard both the parties and considered the submissions. As the ld. AR has disputed that it is a case of interpretation of notification, and the ....

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....on the ground that, at the time of clearance of the goods, certificate as prescribed in format was not produced by the appellant. I find that certificate was not produced at the time of filing bill of entry and clearance of the goods. The invoices shows the country of origin as North Korea and the certificate produced at the time of clearance was not in prescribed format but as per the agreement, ....