GENERAL MANAGER, Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE question for decision in this appeal, originally filed as Revision Application to Government of India, is the correctness or otherwise of appellants' claim for refund on the ground that the imported goods were assessable at preferential rate of duty being of United Kingdom origin.

(2.) THE Assistant Collector of Customs, Madras by his order dated 24 -4 -1980 rejected the claim on the ground that the claimant had not produced the country of origin Certificate within 6 months from the date of payment of provisional duty. From the order dated 9 -7 -1980 passed by the Appellate Collector of Customs, it appears that he did not accept the photostat copies of invoices containing country of origin certificate produced by the appellants for assessing the imported goods at preferential rate of duty. He held that country of origin certificate not having been produced within the specified time -limit preferential rate of duty could not be applicable to the goods imported. He accordingly rejected appellants' claim, hence the present appeal.

(3.) THE appellants have contended that alongwith the claim for refund, photostat copies of invoices containing the country of origin certificate were filed before the Assistant Collector of Customs, who did not accept the photostat copies and insisted upon the original for the purpose of signature. The goods were imported in instalments and with respect to some instalments photostat copies were earlier accepted by the Customs authorities. After the Order -under -appeal, photostat copies have been accepted in respect of two instalments by the Appellate Collector of Customs, Madras by two orders 2 -8 -1980 and 18 -11 -1980, (photostat copies of the orders filed). It is also urged that the appellants were able to obtain the United Kingdom origin certificate having original signature though after the expiry of time -limit of 6 months.