https://www.taxtmi.com/caselaws?id=374471 The tribunal allowed the appeal, remanding the case to the original authority for re-examination based on the adequacy of documents establishing the goods' origin from the Republic of Korea. The tribunal emphasized that challenging the assessment was unnecessary under the amended provision of Section 27 (1) of the Customs Act, 1962. Additionally, the tribunal acknowledged the appellant's argument regarding a clerical error in availing concessional basic duty and directed the original authority to re-examine the Country of Origin Certificate to determine the goods' eligibility for exemption benefits. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 02 Feb 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374471 The tribunal allowed the appeal, remanding the case to the original authority for re-examination based on the adequacy of documents establishing the goods' origin from the Republic of Korea. The tribunal emphasized that challenging the assessment was unnecessary under the amended provision of Section 27 (1) of the Customs Act, 1962. Additionally, the tribunal acknowledged the appellant's argument regarding a clerical error in availing concessional basic duty and directed the original authority to re-examine the Country of Origin Certificate to determine the goods' eligibility for exemption benefits. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374471