CESTAT allowed the appeal and set aside the impugned...

CESTAT allowed the appeal and set aside the impugned adjudicating order, holding that the Certificate of Origin could not be summarily rejected without applying the procedural safeguards under the Rules of Origin and the ancillary administrative provisions governing issuance and verification. The Tribunal found the certifying authority had carried out the requisite pre-export examination and certification under the issuing rules, there was no finding of fraud or forgery, and the appellate authority's refusal rested on a misconstruction of packaging particulars rather than any substantive defect. Consequently the denial of concessional duty was unsustainable and the appellant's claim to benefit was reinstated.