2025-VIL-1904-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Denial of benefit of concessional duty – Appellant imported goods declared as HDPE Granules and claimed concessional rate of duty under Customs Notification No.10/2008 – Adjudicating authority denied benefit of concessional duty provided under Notification No.10/2008-Cus to Appellant on ground that imported goods did not carry any marks to show Country of Origin and manufacturer details – Commissioner (Appeals) upheld order passed by Adjudicating authority – Whether customs authorities were justified in denying benefit of Notification No.10/2008-Cus claimed on ground that imported goods are not co-relatable with Certificate of Origin accompanying them – HELD – Notification No.10/2008-Cus provided for exemption of duty of customs for goods of origin of Republic of Singapore. Certificate of country of origin had been issued by competent authority of Singapore Government after due satisfaction of issuing authority. In said certificate, manufacturer had made a declaration that goods were produced in Singapore. Issuing authority had taken all measures to ensure correctness of certificate of origin prior to export of goods from originating country. Said certificate had neither been recalled nor cancelled by issuing authority. There is no evidence that certificate of origin is forged or obtained fraudulently. Inspite of presence of valid certificate of origin issued by competent authority, customs authorities are not right in denying benefit of exemption notification. Order under challenge is set aside – Appeal allowed
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