Home Case Index All Cases Customs Customs + AT Customs - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 154 - CESTAT NEW DELHIExemption from Basic Customs Duty - invalid Certificate of Origin - scrutiny of COO certificates revealed that it did not bear the Seal and Signature of the Exporter and also the Round Seal of Tanzania Chamber of Commerce - HELD THAT:- The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively. Accordingly, the certificates of origin submitted by the appellant are in order. Therefore, the appellant is held entitled to the benefit of exemption/concessional tariff under Notification No. 96/2008-Cus. The impugned order is set aside and the appeal is allowed with consequential benefits.
|