9911796707
TMI Blog2023 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... Comprehensive Economic Partnership Agreement, notified under the Customs Notification No.187/2009-Cus., dt. 31.12.2009, the respondent was eligible for preferential treatment of duty payment on production of a country-of-origin certificate issued by the supplier from Korea. At the time of filing the Bill of Entry the respondent could not furnish the country-of-origin certificate as they have not received it due to the lock down because of Corona Pandemic. The goods were then cleared on payment of applicable duty. After clearance of the goods and partial lifting of the lock down by the Government, the respondent received the certificate of country of origin from the supplier. They then approached the Assistant Commissioner vide letter dt. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the Bill of Entry due to the lock down in regard to COVID Pandemic. They latter received the certificate and had requested the department to reassess the Bill of Entry. However, the same was returned against which the respondent has preferred an appeal before Commissioner (Appeals). It is pointed out by the learned counsel that the respondent in fact had requested the Commissioner (Appeals) to remand the matter to the Assessing Group so as to enable the respondent to furnish the country-of-origin certificate and claim the benefit. The relevant notification was adverted to by the learned counsel for the respondent and to argue that as per the said notification, a period of 12 months is allowed for furnishing the country-of-origin certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e examined. We hold that the matter has to be remanded to the original authority to re-assess and reconsider the eligibility of the notification on the basis of the COO certificate. In fact, the request by the respondent before the Commissioner (Appeals) was to consider the certificate belatedly produced by them and to remand the matter for re-assessment. However, the Commissioner (Appeals) has made some extraneous discussions with regard to eligibility of notification also, which may be the reason for the Review Cell in directing to file this appeal. The matter requires to be remanded to the adjudicating authority who is directed to consider the eligibility of the notification on the basis of the COO certificate produced by the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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