2020 (9) TMI 526

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....hat the normal limitation of sixty days ended on 22.02.2020, thus there was delay of 27 days from the date of limitation, although the same was within condonable period of thirty days. It has been observed that there was no such grave situation of Covid-19 in India which prevented the appellant from filing the appeal in time. Thus, the appellant have failed to show sufficient cause which prevented them from filing the appeal within limitation period. 3. Learned Counsel for the appellant has drawn my attention to order of Hon'ble Supreme court dated 23.03.2020, where the Apex Court taking suo motu cognizance of the situation arising due to Covid-19 and the resultant difficulties being faced by the litigants across the country, in suo motu....

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.... particulars of invoice No. and date, and with a foot note - "this certificate of origin is issued in lieu of old certificate of Origin number and date". 7. It was further observed that these revised certificates are not eligible for the COO benefit as Rule 15(8) of Duty Free Tariff Preference Scheme for the Least Developed Countries Rules, 2008 states as follows:- "The certificate of origin shall be issued at the time of exportation, or within seven working days from the date of shipment whenever the product to be exported can be considered originating in the beneficiary country but under exceptional cases, where a certificate of origin has not been issued at the time of exportation or within seven working days from the date of....

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....Counsel further drawn my attention to Rule 18 of the said Rules which provides - Minor discrepancies between the certificate of origin and the documents submitted to the customs authority at the port of importation for the purpose of carrying out the formalities for importing the products, shall not ipso facto invalidate the certificate of origin: Provided that, such certificate of origin corresponds to the products under importation. 9. Learned Counsel submits that at best it was a minor discrepancy in the certificate of origin submitted initially with the bill of entry, and as there was no mis-match with regard to goods under import or the other accompanying documents like bill of lading, invoice, packing list, etc. the same should hav....