Customs Duty Exemption cannot be denied for procedural lapse

M J Gold Pvt Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)

Admittedly, the Customs Authority while verifying the origin of goods had issued a questionnaire and denied the benefit on the ground that the complete questionnaire was not answered by the appellant creating a doubt about the Country of origin Certificate. The perusal of the condition No. 7 (c), as above makes it clear that in case of such doubt about the authenticity of Country of origin Certificate i.e. in case where the certifi

Please become a Premium member. If you are already a Premium member, login here to access the full content.