https://www.taxtmi.com/caselaws?id=350676 The Supreme Court directed the matter to be decided by the Adjudicating Authority, which held the country of origin certificates invalid. The Authority rejected the claim for concessional rate, imposing a duty liability and confiscating the goods. The Tribunal found the denial of concession despite valid certificates legally untenable, setting aside the impugned order and allowing the appeals. The judgment underscores the significance of accurate country of origin certificates, adherence to notification conditions, and the necessity for authorities to remain within their jurisdictional boundaries during adjudication. en-us Tue, 10 Oct 2017 00:00:00 +0530 Mon, 30 Apr 2018 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350676 The Supreme Court directed the matter to be decided by the Adjudicating Authority, which held the country of origin certificates invalid. The Authority rejected the claim for concessional rate, imposing a duty liability and confiscating the goods. The Tribunal found the denial of concession despite valid certificates legally untenable, setting aside the impugned order and allowing the appeals. The judgment underscores the significance of accurate country of origin certificates, adherence to notification conditions, and the necessity for authorities to remain within their jurisdictional boundaries during adjudication. Case-Laws Customs Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350676