2022 (12) TMI 898

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....tive ORDER This appeal is filed by the appellant against the impugned order-in-appeal passed by the Commissioner of GST & CE (Appeals), Coimbatore dated 21.07.2022. The appellants imported 94.93 CBM of Plantation Teak Logs from Malaysia but inadvertently did not claim BCD exemption available for import of goods under CTH 4401 to 4410 from Malaysia, under Serial number 574 of Notification No. 53/....

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....for the Revenue. 3. Learned Advocate would contend, at the outset, that the appellant preferred the first appeal only with a view to get a remand order since there was no order by the lower authority on the amendment sought and nor was it rejected on merits. Further, he would submit that the impugned order has been passed without properly verifying the documents placed by the appellant and hence,....

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.... appellate authority, for passing an appropriate order. 4. Per contra, Ms. Sridevi Taritla, Addl. Commissioner contended that the Country of Origin Certificate was never filed before the first appellate authority and therefore prayed for sustaining the order of the lower authorities. 5. Heard both sides and perused the orders of both the lower authorities. In paragraph-7 of the impugned order, t....