Certificate of origin under customs exemption upheld when issued by authorised body and substantive requirements are met.

Concessional customs duty under Notification No. 26/95-Cus. was available where the importer produced a certificate of origin issued by an authorised body of the exporting Member State and the substantive origin conditions were met. The lower authorities had rejected the claim on a technical objection that the certificate was unsigned or not in the prescribed form, but the certificate bore the seal and signature of the Korea Chamber of Commerce and Industry and certified the origin of the goods. The importer therefore satisfied the notification requirements and was entitled to the concessional rate of duty and refund of the differential duty.

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Issues: Whether the importer was entitled to concessional customs duty under Notification No. 26/95-Cus. dated 16-3-95 despite the objections raised to the certificate of origin furnished in the invoice.

Analysis: The notification granted concessional customs duty on specified goods imported from the Republic of Korea, subject to compliance with the origin requirements under the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976. The invoice covering the goods contained a certificate of origin issued in the name of the Korea Chamber of Commerce and Industry and certified that the goods originated in the country shown in the invoice. The lower authorities rejected the claim on the footing that the certificate was unsigned or otherwise not in the prescribed form. The certificate, however, bore the seal and signature of the issuing body, showing that it was furnished by an authorised agency nominated by the exporting Member State and satisfied the requirement of origin certification.

Conclusion: The importer satisfied the requirement of certificate of origin and was entitled to the concessional rate of duty and refund of the differential duty.

Ratio Decidendi: Where the prescribed certificate of origin is furnished by an authorised body of the exporting Member State and the substantive requirements of the exemption notification are met, a hypertechnical objection to form will not defeat the concessional customs benefit.

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