2019 (11) TMI 23

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.... earlier imports it was noticed that the subject item is classifiable under CTH 39012200 and are eligible for duty exemption in terms of FTA Notification 010/2008-Cus. dated 15.1.2008. The benefit of the said notification was inadvertently not claimed at the time of import and duty was paid against 2 Bills of Entry and for the remaining Bills of Entry by utilizing the scrips. The respondent represented the same vide letter dated 13.8.2018 and requested to extend the benefit of notification and to reassess the Bills of Entry. This was rejected by letter dated 30.8.2018. Aggrieved by such order of rejection, the respondents filed appeal before Commissioner (Appeals). After considering the appeal, the Commissioner (Appeals) set aside the asses....

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....le 12 has to be applied which stipulates that the original certificate of origin shall be submitted to the customs authority at the time of lodging the import entry for the products concerned. The importer herein has failed to furnish the certificates of origin at the time of filing of Bills of Entry. Therefore, the original authority had rightly disallowed the claim for benefit of notification. She prayed to set aside the order passed by the Commissioner (Appeals). 3. On behalf of the respondent, ld. counsel Shri Ramesh appeared and argued the matter. He supported the findings in the impugned order. He submitted that there is no dispute that the respondents are eligible for benefit of notification. However, the only allegation is that the....