SUGUNA FOODS LIMITED Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE above Civil Miscellaneous Appeals have been filed by the assessee as against the Miscellaneous Order No. 41282 of 2014 dated 5.8.2014 and Final order No. 40844 of 2014 dated 19.11.2014 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

(2.) THE brief facts are as follows:

(3.) BEFORE the Tribunal, the assessee pleaded that the certificate issued by the competent authority of the exporting country was valid except to the extent that some of it has been cancelled and the Revenue has no authority to deny the benefit of exemption in its entirety. It was also pleaded that the exporting country by letter dated 28.3.2000 had clarified that except two certificates, which were cancelled by them, all other certificates issued were proper and legal. It was also the plea of the appellant before the Tribunal that the certificates issued were genuine and the proper officer permitted clearance of the goods after verification. Therefore, the demand of duty was not justifiable by denying the grant of exemption.