Benefit of preferential rate vide notification 53/2011-Cus allowed as Certificate of Origin submitted

Paradeep Phosphates Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that benefit of preferential rate vide Notification 53/2011-Cus dated 01.07.2011 not deniable as Certificate of country of origin from Malysia Chamber of Commerce for subsequent import of identical goods afterward submitted. Facts- The appellant filed a Bill of Entry under EDI System for payment of Customs duty on import of Anhydrous Ammonia. Consequent upon approval of the self-assessment of the Bill of Entry under Risk Management System and upon payment of Customs duty, the clearance of such g...