2019 (6) TMI 387

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....Shri Amit Mishra, Joint Commissioner (AR) for the Respondent ORDER RAJU This appeal has been filed by M/s. Navratan Speciality Chemicals LLP against the confirmation of demand of Customs duty, interest and imposition of penalty. 2. Ld. Counsel for the appellant pointed out Notification No. 20/2006-Cus dated 01.03.2006 exempts goods specified under first schedule of the Additional Duty ....

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....5 (Serial No. 188) on the strength of certificate of country of origin. He pointed out that the benefit of said notification has been denied solely on the ground that certificate of country of origin is not produced at the time of assessment. He argued that the benefit of said notification cannot be denied even after the said certificate is granted after the clearance of the goods. Ld. Counsel fur....

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....t are not contesting the issue on merit. They have paid the duty and availed credit of the same. The appellant have however not paid the interest. The appellant are before the Tribunal for the waiver of penalty. 5. The appellant have claimed benefit of reassessment under Section 149 by considering the admissibility of Notification No. 72/2005-Cus on the strength of certificate of country of ori....

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....existed at material time when the assessment was made. Section 149 permits reassessment only in the circumstances and on the strength of "documentary evidence which was in existence at the time goods were cleared, deposited or exported". It is not clear in the instant case that such country of origin certificate were available at the time of clearance of goods. 6. It is seen that the appellants....