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TMI Blog2015 (9) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificate of origin has been insured by "African Commodities House Ltd."seems to us to be an authority approved by the union of Comoros. This our view is fortified from the fact that identical goods imported at other various ICDs were certified by the same issuing authority and was accepted by the revenue authorities and not disputed the issuing authorities credentials. - goods which are imported by the appellants are eligible for benefit of Notification NO. 96/2008 as amended by the said benefit is being denied only for the procedural discrepancies. We find strong force in the contentions raised by the learner consultant that the ratio of the judgment of Hon'ble Supreme Court in the case of Bharat Diagnostic Centre (2014 (10) TMI 440 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst appellate authority. The first appellate authority after considering the submissions made before him, by the impugned order, has held that filing of blue colour copy of the certificate of origin is not the requirement of any law, nor is the requirement of getting the invoice attested by the authority issuing the certificate of origin, has also held that the certificate of origin submitted by the appellants belonging to other importers has no relevance, and that the appellant has not filed the certificate of origin as required under the law accordingly upheld the impugned order. Aggrieved by such an order importer has filed this appeal. Revenue is not in appeal. 3. Learned Consultant appearing on behalf of the appellant brought our n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced was rejected and subsequently revalidated certificate of origin was produced beyond the time limit as provided in the rules. 5. We considered the submissions made at length by both sides and perused the records. On perusal of the records we find that the dispute is regarding the eligibility to avail benefit of Notification No. 96/2008 as amended. 6. In order to appreciate the correct position it is required to reproduce relevant portion of notification as is mentioned in show-cause notice dated 05/12/2011. (i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto, from so much of the duty of customs as is in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (52 of 1962). 3. Notification No. 96/2008 dated 13/08/2008 was amended by Notification no. 113/2011 dated 23/12/2011 whereby the Appendix I and Ii were substituted and the country Union of Comoros was inserted in the Schedule of the Notification. 7. It can be seen from the above reproduced relevant portion of notification that the said notification grants exemption of the goods falling under Customs tariff act subject to the conditions. We have perused the Appendix 1 and 2 of the said notification as also Notification No. 113/2011 and are convinced that the goods sought to be imported i.e. cloves are listed in the notification as one of the goods eligible for benefit of the notification, as also the country union of Comoros as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... African Commodities House Ltd. It is to be seen that the procedure for presentation of certificate of origin under the duty free tariff difference scheme for the least developed countries at Annexure-B lays down the procedure which we reproduce. The certificate of origin shall be issued by the relevant issuing authority of the exporting country at the time of shipment, or within 3 working days from the date of shipment, whenever the products to be exported can be considered originating in that country within the meaning of the rules of origin for the Scheme. In exceptional cases where a certificate of origin has not been issued at the time of exportation or within 3 working days from the date of shipment due to involuntary errors or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad holistically, would mean that minor discrepancies would not ipso facto invalidate the certificate of origin if the same in fact corresponds to the product imported. It can be seen that the certificate of origin needs to issued by the government authorities designated by the government of exporting beneficiary country. In the case in hand, as already held by us the certificate of origin has been insured by African Commodities House Ltd. seems to us to be an authority approved by the union of Comoros. This our view is fortified from the fact that identical goods imported at other various ICDs were certified by the same issuing authority and was accepted by the revenue authorities and not disputed the issuing authorities credentials. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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