2023 (6) TMI 154

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....adhyay, Advocates for the appellant. Mr. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER When the case is called, learned DR seeks adjournment on the grounds that, learned DR Mr. Viswa Jeet Saharan is on leave who was handling the matter. I am aware that Mr. Saharan is on leave for last several days and revenue was required to make alternative arrangement. 2. Heard the p....

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....ods from the United Republic of Tanzania. In terms of the said notification, the importer uploaded the 'Country of Origin' (COO) certificate on e-Sanchit, for claiming the benefit of BCD. 6. Whereas, scrutiny of COO certificates revealed that it did not bear the Seal and Signature of the Exporter and also the Round Seal of Tanzania Chamber of Commerce. 7. Whereas, Section 28DA of the Customs Act....

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.... Bills of entry on payment of duty 'under protest'. Further the importer vide email dated 27.12.2022 submitted another set of Certificate of Origin, bearing words "Being replacement of Certificate dt ... that missed the Exporter's Declaration". 10. During the pendency of the adjudication proceedings, the appellant approached the exporter and obtained fresh certificate of origin which was issued w....

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....ng aggrieved the appellant is before this Tribunal. 12. Assailing the impugned order, learned Counsel points out from the successive Notification No. 29/2015 which prescribes the rules for certificate of origin, wherein in Rule 18, it is mentioned that in case of minor discrepancies between the certificate of origin and the documents submitted to the customs authority at the port of importation, ....