2026-VIL-1076-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Preferential rate of duty on import of tin ingots under India-ASEAN PTA Rules and validity of Certificate of Origin – Appellant-importer of non-ferrous metals imported tin ingots from Singapore under eight bills of entry, claiming preferential rate of duty by relying on Country of Origin certificates issued by the competent Malaysian authority (MITI) in accordance with India-ASEAN PTA Rules and India-Malaysia PTA Rules. A show cause notice was issued alleging non-compliance with exemption notifications and claiming wrongful availment of preferential duty benefit - Whether the appellant is entitled to preferential rate of duty on import of goods when valid Country of Origin certificates issued by the competent government authority of the exporting country are produced, and whether the customs authority can deny such benefit without strictly following the retroactive check procedure mandated under the Rules of origin – HELD - The Country of Origin certificates issued by the Government authority of the exporting country constitute the only documentary evidence of origin as prescribed in the India-ASEAN PTA Rules and India-Malaysia PTA Rules. Once such valid evidence is produced, it is sufficient to prove the origin of goods unless the same is discarded or revoked by the issuing authority during the retroactive check procedure. During the relevant period of import, there was no mandatory requirement on the importer to possess sufficient information regarding the manner in which the Regional Value Content criteria were satisfied, as such requirement was made mandatory only with effect from 27.03.2020 through insertion of Section 28DA of the Customs Act and the introduction of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 - If there is reasonable doubt as to the authenticity of the document or accuracy of information regarding origin, a retroactive check can be requested, but this process including determination of whether goods are originating must be completed and communicated to the importer within six months of presentation of the certificate. The facts behind issuance of the certificate are matters within the knowledge and control of the exporting country's Government authority, and neither the importer nor the Customs authority is legally supposed to possess such information at the time of filing the B/E, provided the importer scrupulously complies by submitting the required documents including the valid certificate - The impugned order is set aside and the appeal is allowed
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