2023 (6) TMI 154

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....r. Jayant Kumar & Mr. Soham Bandyopadhyay, 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 al....

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....under Notification No. 96/2008, dated 13.08.2008, for import of the goods 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 Ta....

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.... Commerce. 9. Whereas the importer cleared the goods covered under the said 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 app....

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.... benefit of duty free tariff under Notification No. 96/2008 was denied. 11. Being 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 orig....