Absence of COO Marking Not Sufficient to Deny Duty Exemption Benefit: CESTAT Chennai

Jindal Aluminium Ltd. Vs Commissioner of Customs (CESTAT Chennai) The case concerns an appeal against an order denying exemption from Basic Customs Duty on imported aluminium scrap under Notification No. 046/2011-Cus dated June 1, 2011, based on the ASEAN–India Free Trade Agreement. The appellant had imported “Aluminium Scrap Tread” from Singapore and filed three bills of entry claiming exemption on the basis of a valid Certificate of Origin (COO). However, during first check examination, customs authorities found that the goods did not bear any markings indicating the country of origin,...