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Embarkation Hqrs Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1987)(31)ELT593TriDel
AppellantEmbarkation Hqrs
RespondentCollector of Customs
Excerpt:
.....was assessed to duty at 60% + 15% under b/e csi no. 528 dated 17-7-1976. the claim for refund of duty at preferential rate under uk-india trade agreement was rejected by the asstt. collector, since the certificate of origin was defective and was not acceptable as, apart from being a photostat, columns 4 and 5 are shown instead of columns 3 and 4 or 3 and 5. the appellate collector also rejected the appeal since the importers had not claimed the assessment at preferential rate of duty at the time of original assessment as laid down in the uk-trade agreement.3. in the present "appeal it is claimed that the goods are of uk origin and this ipso facto constitutes a claim for preferential rate of duty at 50%+10)% and a requisite certificate of origin in form 'a' -along with the copy of the.....
Judgment:
1. The Revision Application dated 1-12-1977 against Order No.S/49-878/77GS dated 16-6-1977 has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962.

2. A consignment of "measuring M/C along with accessories" was assessed to duty at 60% + 15% under B/E CSI No. 528 dated 17-7-1976. The claim for refund of duty at preferential rate under UK-India Trade Agreement was rejected by the Asstt. Collector, since the certificate of origin was defective and was not acceptable as, apart from being a photostat, columns 4 and 5 are shown instead of columns 3 and 4 or 3 and 5. The Appellate Collector also rejected the appeal since the importers had not claimed the assessment at preferential rate of duty at the time of original assessment as laid down in the UK-Trade Agreement.

3. In the present "appeal it is claimed that the goods are of UK origin and this ipso facto constitutes a claim for preferential rate of duty at 50%+10)% and a requisite certificate of origin in Form 'A' -along with the copy of the B/E and Customs attested invoice are enclosed.

4. g. Cmdr. Tandon referred to the certificate of origin dated 21-5-1976 given on the invoice which was produced at the time of assessment. He also filed a copy of Order No. B-104/83 dated 11-3-1983 issued by this Bench of the Tribunal and stated that the present appeal was on all fours with that case.

5. Shri Laxmi Kumaran was present on behalf of the Deptt. It is clear from the invoice that an implied claim for preferential assessment had been made since the certificate of origin had been appended thereon, when the Bill of Entry was filed. Keeping in view the precedent cited by the Appellant we set aside the order of the Appellate Collector and allow this appeal.


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