The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded matter in the matter of non-production of country-of-origin certificate from foreign supplier due to Covid-19 pandemic.
The respondent, M/s.Myoung Shin India Automotive Pvt. Ltd, filed the Bill of Entry dt.20.04.2020 for clearance of goods declared as “Press Tool & Checking Fixture” classifying them under CTH 84669390 and 84663020 respectively. As per the Korea-India Comprehensive Economic Partnership Agreement, notified under the Customs Notification No.187/2009-Cus., dated. 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.
The Authorized Representative, Harendra Singh Pal appeared for the Department and reiterated the grounds of appeal. It was submitted that the country-of-origin certificate has to be filed along with the Bill of Entry and the respondent had not filed the same to claim the benefit.
The Counsel E. Ramesh appeared and argued for the respondent. It is submitted by him that the respondent could not produce the country-of-origin certificate at the time of filing the Bill of Entry due to the lock down in regard to COVID Pandemic. They later 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).
A Two-Member Bench comprising Vasa Seshagiri Rao, Technical Member and Sulekha Beevi CS, Judicial Member observed that “It is explained by the respondent that they could not obtain it from the foreign supplier due to Covid-19 pandemic. On this fact, we are of the opinion that a lenient view has to be taken and the delay in producing the certificate has to be condoned. Ordered accordingly. However, the eligibility of the concessional rate of duty on the basis of the COO certificate produced by the respondent has to be 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.”
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