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TMI Blog2017 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... om the exporting country. The department has no case that they conducted enquiry and found that the certificate copy is fake/forged - appeal allowed - decided in favor of appellant. - E/26498/2013 - A/30131/2017 - Dated:- 1-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.,] 1. The appellants imported EPDM Rubber from M/s Mitsui Chemicals, Inc, Japan. They filed Bill of Entry No. 6649432 dated 25.04.2012 along with other documents including Xerox copy of certificate of origin for clearance of the said goods from customs at ICD, Hyderabad. The goods of Japan origin are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eddy adverted to the Notification No. 55/2011 and pointed out that the Rules made thereunder provides for claiming refund at a later stage. That when the importer does not process the certificate of origin at the time of import, a refund claim can be filed. That the appellant had misplaced the original copy of the certificate of origin issued to them and therefore the goods were imported by furnishing necessary documents along with the Xerox of the certificate of the origin. That the certified copy of the certificate of origin was issued to the appellant on 05.09.2012 and refund claim was filed on 24.09.2012 along with the said certified copy. He submitted that Appendix-A to Annexure-2 provides for Implementing Procedures. It is stated in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of certificate of origin can be accepted for giving the benefit of exemption of BCD duty on the goods. For better appreciation sub rule (c) of Rule 3 in the Implementing Procedures is reproduced as under: (c) where an importer of an originating good at the time of importation does not have in his possession a certificate of origin, the importer may, in accordance with the laws and regulations of the importing Party, apply for a refund of any excess customs duties paid or deposit imposed as a result of the goods not having been granted preferential tariff treatment, on presentation to the customs authority of the importing Party the certificate of origin issued in accordance with paragraph 3 of Annexure 2 and, if required, such oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of exemption. Secondly that they have not produced the original certificate of origin. It is not disputed that the appellant has filed the Xerox copy along with other documents and Bill of Entry at the time of import. The said conduct of the appellant in filing the Xerox copy of the certificate of origin itself serve as intimation to department regarding their intention to avail the benefit of exemption. The second ground is that the certified copy of the certificate of origin cannot be accepted as valid document. The authorities below have repeatedly held that the appellant failed to produce the specimen signatures of the authorities who issued the certificate of country of origin. But in the Procedures, no such condition is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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