Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand [Read Order]

CESTAT ruled that Customs cannot disregard Certificates of Origin under trade agreements without proper verification, setting aside the duty demand.
Customs - Disregard Country - Proper Verification - CESTAT - Duty Demand - TAXSCAN

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that customs authorities cannot disregard a Certificate of Origin (COO) issued under a Free Trade Agreement without following the prescribed verification procedure under law. Tech Zone Global Trading Company, the lead appellant, imported PVC flex banners purportedly of Malaysian origin and…

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