2017 (8) TMI 579

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....ch at Mumbai (CESTAT). 2 The proposed question of law is as under: "whether the CESTAT is right in law in allowing the benefit claimed by the Respondent?" 3 Heard the counsel for the parties finally. 4 The CESTAT, after considering documents and the keeping in mind, the requirement of certificate of origin so contemplated under notification dated 13th August, 2008 referring to Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008 has recorded: "9. It can be seen from the above reproduced certificate of origin, the goods have been consigned from union of Comoros to the importer herein. It can also be noted that the said certificate of origin ....

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....rking days from the date of shipment due to involuntary errors or omissions or other valid causes, the certificate of origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing the word "Issued Retroactively". The Following time limit for the presentation of the certificate be observed: a) The validity of the certificate of origin shall be twelve months from the date of its issuance. b) Certificate of origin must be submitted to the Customs Authority within the validity period. Where the certificate of origin is submitted after the expiration of the validity of the certificate of origin, such certificate is still to be accepted when failure to observe the time limit results from force majeur....

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....als". "12.We find strong force in the contentions raised by the learner consultant that the ratio of the judgment of Hon'ble Supreme Court in the case of Baharat diagnostic Center will apply in this case. With respect we reproduce the ratio as is in paragraph No. 5. "With regard to the interpretation and construction of a notification granting exemption, it is settled that at the first instance, strict interpretation would apply, that is to say in the case of ascertaining its applicability. Thereafter, the Court may adopt the liberal approach within the particulars of the said notification. The case of Gammon (I) Ltd. V. Commr. Of Customs, (2011) 12 SCC 499 = 2011 (269) E.L.T. 289 (S.C.), reiterated the well-settled position of....