#Certificate of Origin

CESTAT Kolkata sets aside denial of preferential tariff benefits under the ASEAN-India Free Trade Area (AIFTA) for imported stainless steel coils. The tribunal held that non-cooperation by an overseas supplier alone cannot invalidate a Certificate of Origin without formal treaty mechanisms or adjudication. The ruling clarifies that customs authorities must follow due process before denying treaty benefits.

CESTAT Chennai rules that importers acting in good faith on government-issued Certificates of Origin cannot be held liable for discrepancies in value addition claims. The Department must conduct its own statutory verification under the Interim Rules of Origin before denying preferential duty benefits, protecting importers from retrospective penalties based on unverified foreign data.

CESTAT Chennai rules that the absence of Country of Origin (COO) markings on aluminium scrap does not invalidate preferential duty exemption under the ASEAN-India FTA if all documentary evidence is verified. The Tribunal emphasizes that physical markings are not mandatory for scrap goods, reinforcing the principle of substantial compliance in trade agreements.