https://www.taxtmi.com/highlights?id=54768 Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively - the certificates of origin submitted by the appellant are in order. - AT en-us Tue, 15 Sep 2020 11:25:18 +0530 Tue, 15 Sep 2020 11:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54768 Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of Rule 18 of the said rules. Further, the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively - the certificates of origin submitted by the appellant are in order. - AT Highlights Customs Tue, 15 Sep 2020 11:25:18 +0530 https://www.taxtmi.com/highlights?id=54768