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TMI Blog2019 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No. 41186/2019 - Dated:- 29-10-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri P. Venkata Subba Rao, Member (Technical) Ms. T. Usha Devi, DC (AR) for the Appellant Shri Ramesh, Consultant for the Respondent ORDER PER BENCH Brief facts are that the respondents filed 11 Bills of Entry for the import and clearance of MLLDOE Granules utilizing their MEIS licenses issued by DGFT. The said Bills of Entry were processed and on scrutiny of earlier imports it was noticed that the subject item is classifiable under CTH 39012200 and are eligible for duty exemption in terms of FTA Notification 010/2008-Cus. dated 15.1.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luntary errors of omissions or other valid causes, certificate of origin may be issued retroactively but no longer than one year from the date of shipment bearing the word Issued Retrospectively . That in the instant case, the certificates of origin are not issued retrospectively except for 5 Bills of Entry and for these Bills of Entry also the certificate of origin was issued before the filing of the Bills of Entry. So the importer cannot seek refuge under Rule 10(b) for not furnishing the certificate of origin at the time of filing the Bills of Entry. Consequent to this, Rule 12 has to be applied which stipulates that the original certificate of origin shall be submitted to the customs authority at the time of lodging the import entry fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious decisions wherein it has been held that the importer is at liberty to reassess the Bills of Entry in terms of section 149 of the Customs Act, 1962. 4. Heard both sides. 5. The issue is whether the respondents are eligible for the benefit of the FTA Notification 010/2008-Cus. dated 15.1.2008. The main ground raised by ld. AR is that the goods were cleared under RMS and therefore there is no examination report so as to correlate the goods that have been imported with the country of origin certificate; that therefore the country of origin certificate produced later cannot be accepted. The Commissioner (Appeals) in para 6 of the order has observed that on perusal of records it is seen that FTA certificate is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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