Overlooking Country of Origin certificate without following set rules is untenable

Tech Zone Global Trading Company Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that Country of Origin [COO] certificate issued under Free Trade Agreement by another Sovereign Country needs to be honored. Overlooking COO without following procedure set out in Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Member States of ASEAN and the Republic of India) Rules, 2009 is untenable.

Facts- Based on specific intelligence that various Indian importers have been importing PVC flex banners of Chi

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