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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Benefit of exemption - certificate of origin - The rejection of ...


Certificate of Origin Rejection Overruled Due to Minor Discrepancy u/r 18; Appellant's Submission Validated.

September 15, 2020

Case Laws     Customs     AT

Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively - the certificates of origin submitted by the appellant are in order. - AT

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