2023 (9) TMI 1446 - AT - Customs

Seeking remand of matter for reassessment of the bills of entry taking into consideration the country-of-origin certificate - Concessional rate of duty - Eligibility for benefit of N/N. 152/2009- Cus. - HELD THAT - The prayer put forward by the respondent before the Commissioner (Appeals) was only to remand the matter for reassessment of the bills of entry taking into consideration the country-of-origin certificate. The Commissioner (Appeals) has however gone beyond the prayer made in the appeal before him and held that the respondent is eligible for the benefit of the notification. The respondent having produced the country-of-origin certificates the matter requires to be remanded to the original authority to consider the benefit of concessional rate of duty as per the Notification No.152/2009-Cus. The original authority is also directed to take into consideration Notification No.187/2009-Cus. dt. 31.12.2009 (Determination of Origin of Goods under the Preferential Trade Agreement between the Government of India and the Republic of Korea Rules 2009) which provides for production of the countryof-origin certificate within a period of 12 months from the date of shipment of the goods. The impugned order is modified to the extent of remanding the matter to the original authority to look into the benefit of Notification No.152/2009-Cus. as well as 187/2009-Cus. - the appeal filed by the Department is disposed of by way of remanding the matter to the original authority.

Summary

Issues:
The issues involved in the judgment are the eligibility of the respondent for the benefit of Notification No.152/2009-Cus, the decision of the Commissioner (Appeals) regarding the eligibility of concessional rate of duty, and the prayer for reassessment of the bills of entry based on the country-of-origin certificate.

Eligibility for Notification No.152/2009-Cus:
The respondent filed Bills of Entry for import of automobile components from South Korea, seeking benefits under Notification No.152/2009-Cus. The respondent failed to produce the country-of-origin certificate initially, but later obtained it with a retrospective remark. The Commissioner (Appeals) held the respondent eligible for the notification, contrary to the respondent's request for reassessment based on the certificate. The Tribunal remanded the matter to the original authority to consider the benefit of the notification and the requirement to produce the certificate within 12 months from the shipment date.

Decision on Concessional Rate of Duty:
The Department contended that the Commissioner (Appeals) should not have decided on the eligibility of the concessional rate of duty under the notification since the respondent appealed against self-assessed bills of entry. The Commissioner (Appeals) relied on a previous decision and deemed the respondent eligible for the benefit of the notification. The Tribunal found that the Commissioner (Appeals) exceeded the respondent's prayer for reassessment and directed a remand for consideration of the country-of-origin certificate by the original authority.

Prayer for Reassessment:
The respondent's prayer before the Commissioner (Appeals) was solely for a remand to reassess the bills of entry in light of the country-of-origin certificate. The Commissioner (Appeals) went beyond this prayer by determining the respondent's eligibility for the notification. The Tribunal emphasized the need for a remand to the original authority to properly evaluate the benefit of Notification No.152/2009-Cus and to consider the relevant rules regarding the production timeline of the country-of-origin certificate.