Certificate of Origin authenticity prevails over customs challenge; Section 108 statements cannot displace duly authenticated origin evidence.

A duly authenticated Certificate of Origin issued by the designated Thai authority could not be discredited by Indian customs to deny concessional duty, because the Thai authorities had confirmed its authenticity and the Indian authorities could not go behind it without undermining the Interim Rules of Origin under the Indo-Thai Free Trade Agreement. Statements recorded under Section 108 of the Customs Act, 1962 could not affect the authenticity of such a certificate. The matter was treated as predominantly factual, and no substantial question of law arose; the challenge to the certificate failed and the Revenue's appeal was dismissed.

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Issues: Whether the authenticity of the Certificate of Origin issued by the designated authority in Thailand could be questioned by the Indian authorities so as to deny concessional duty, and whether statements recorded under Section 108 of the Customs Act, 1962 could displace that certificate.

Analysis: The Court noted that the goods had been cleared on the basis of Certificates of Origin and that the Thai authorities had confirmed their authenticity. On that footing, the Court held that the Indian authorities could not go behind the certificate and embark upon an enquiry to discredit it, since doing so would undermine the sanctity of the Interim Rules of Origin under the Indo-Thai Free Trade Agreement. The Court further held that any statement recorded under Section 108 of the Customs Act, 1962 could not have any bearing on the authenticity of a duly authenticated Certificate of Origin. The Court also agreed with the Tribunal that the matter was predominantly fact-driven and that no substantial question of law arose.

Conclusion: The Certificate of Origin had to be accepted as authentic, the challenge to it failed, and the Revenue's appeal was dismissed.

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