9911796707
TMI Blog2012 (10) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J) (Oral)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard the ld. SDR. Nobody appeared for the respondents. 2. As the facts on record, the respondents imported 1008 colour picture tubes through high seas purchase. The said picture tubes falling under Tariff Item 8540 11 10 were imported from Thailand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Hence, the present appeal by the Revenue. 3. The only ground raised in the appeal is that the Notification No. 85/2004-Cus. requires satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs as regards the origin of Thailand. As much as the respondents had not produced the said certificate before the Deputy Commissioner, the production of the same before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate. Inasmuch as the goods were admittedly imported from Thailand, he held that the benefit of Notification is available to the importer. 5. It is not the case of the Revenue that the certificate of country of origin by the importer was bogus or fake. However, the grievance of the Revenue is that the same was not produced before the original authority, but was produced before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue in different matters. Further, merely because certificate was not produced before the Deputy Commissioner cannot be made a ground for denial of exemption benefit, if the same is otherwise available to the importer. In these circumstances, Commissioner (Appeals) is not left with no alternative but to examine the certificate himself. No grievance can be made by the Revenue on the said issue. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
