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TMI Blog2023 (6) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the appellant is held entitled to the benefit of exemption/concessional tariff under Notification No. 96/2008-Cus. The impugned order is set aside and the appeal is allowed with consequential benefits. - Customs Early Hearing Application No. 50146 of 2023 (SM) in Customs Appeal No. 51543 of 2023 - FINAL ORDER NO. 50662/2023 - Dated:- 24-4-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Jayant Kumar Mr. Soham Bandyopadhyay, Advocates for the appellant. Mr. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER When the case is called, learned DR seeks adjournment on the grounds that, learned DR Mr. Viswa Jeet Saharan is on leave who was handling the matter. I am aware that Mr. Saharan is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Whereas, Section 28DA of the Customs Act, 1962 requires an importer to possess sufficient clearance related information for the claim and Notification No. 81/2020-Customs (N.T.) dated, 21st August, 2020 provides for Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. Sub-rule (5) of rule 5 of the said rules empowers Principal Commissioner of Customs, for the reasons to be recorded in writing, to disallow the claim of preferential rate of duty, without further verification. 8. Whereas, in view of above gross deficiencies in the COO, it appeared that the FTA benefit cannot be extended to the importer on the basis of certificates which did not bear the Seal and Signature of Exporter and also the Round Seal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate of origin, wherein in Rule 18, it is mentioned that in case of minor discrepancies between the certificate of origin and the documents submitted to the customs authority at the port of importation, for the purpose of carrying out the formalities for importing the products, shall not ipso facto invalidate the certificate of origin; Provided that, such certificate of origin corresponds to the products under importation. 13. Having considered the rival contentions, I find that the rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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