Country of Origin Certificate not required to be submitted if Bill of Entry contains country of Origin

The Timberland Vs Commissioner of GST & CE (Appeals) (CESTAT Chennai) In paragraph-7 of the impugned order, the first appellate authority has clearly recorded that the appellant did not submit the Country of Origin Certificate as prescribed, either during the assessment stage or appellate stage. Against this, the learned Consultant would contend that the Bill of Entry itself contains country of Origin as Malaysia, the same is also supported by the filing of “supporting document details” which mentions the details like IRN Nos. etc., which only required a simple verification by the conc...