Benefit of concessional rate cannot be denied for technical error in Certificate of Origin: CESTAT Chennai

Devendran Coal International Pvt Ltd Vs Commissioner of Customs (Imports) (CESTAT Chennai) CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, technical error in Certificate of Origin cannot result in denial of concessional rate of Basic Customs Duty (BCD). Facts- The appellant filed Bills of Entry for the clearance of goods declared as “steaming (non-coking) coal” in bulk. The bills of entry were provisionally assessed since the quantity of bulk cargo has to be verified. The goods were classified under CTH 2701.1920 ...