2019 (6) TMI 387

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..... sited or exported . It is not clear in the instant case that such country of origin certificate were available at the time of clearance of goods. Extended period of Limitation - HELD THAT:- It is seen that the appellants have correctly described the product in the bills of entry and claimed the notification. The complete facts were before the assessing officer. Thus there was no suppression of facts or misdeclaration - If the Revenue was not aware of the changes in law the assessee cannot be blamed - Extended period of limitation cannot be invoked. The demand of duty and interest in so far as period within limitation is concerned, is confirmed - penalty set aside - appeal allowed in part. - Customs Appeal No. 13493 of 2014 - A/10908 .....

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..... ntry of origin. He pointed out that the benefit of said notification has been denied solely on the ground that certificate of country of origin is not produced at the time of assessment. He argued that the benefit of said notification cannot be denied even after the said certificate is granted after the clearance of the goods. Ld. Counsel further pointed out that extended period of limitation has been invoked and part of the demand is barred by limitation. 3. Ld. AR relies on the impugned order. He pointed out that the decision cited by the ld. Counsel is not applicable to the facts of the case as the certificate of country of origin were not available and did not exist at the time of assessment. He pointed out that Section .....

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..... The dates on the country of origin certificates are not legible and it cannot be said that the said if country of origin certificate existed at material time when the assessment was made. Section 149 permits reassessment only in the circumstances and on the strength of documentary evidence which was in existence at the time goods were cleared, deposited or exported . It is not clear in the instant case that such country of origin certificate were available at the time of clearance of goods. 6. It is seen that the appellants have correctly described the product in the bills of entry and claimed the notification. The complete facts were before the assessing officer. Thus there was no suppression of facts or misdeclaration. If .....

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