https://www.taxtmi.com/caselaws?id=340197 The Tribunal allowed the appeal concerning the acceptance of a certified copy of the certificate of origin for exemption of Basic Customs Duty. The appellant's submission of a Xerox copy at the time of import was deemed as intimation of their intention to claim exemption. The Tribunal found the certified copy obtained later to be valid, following the prescribed procedure. The rejection of the refund claim was unjustified, and the impugned order was set aside, granting relief to the appellant. en-us Wed, 01 Feb 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340197 The Tribunal allowed the appeal concerning the acceptance of a certified copy of the certificate of origin for exemption of Basic Customs Duty. The appellant's submission of a Xerox copy at the time of import was deemed as intimation of their intention to claim exemption. The Tribunal found the certified copy obtained later to be valid, following the prescribed procedure. The rejection of the refund claim was unjustified, and the impugned order was set aside, granting relief to the appellant. Case-Laws Customs Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340197