https://www.taxtmi.com/caselaws?id=438580 A certificate of origin may not be rejected for mere minor discrepancies where it otherwise corresponds to the imported goods and the defect is duly rectified under the governing rules. Applying Rule 18, the corrected certificate, supported by the exporter's declaration and the required seals and signatures, was treated as curing the earlier defect. On that basis, rejection of the certificate was unsustainable and the importer remained entitled to exemption or concessional tariff under Notification No. 96/2008-Cus., so the duty demand based on that rejection did not survive. en-us Mon, 24 Apr 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438580 A certificate of origin may not be rejected for mere minor discrepancies where it otherwise corresponds to the imported goods and the defect is duly rectified under the governing rules. Applying Rule 18, the corrected certificate, supported by the exporter's declaration and the required seals and signatures, was treated as curing the earlier defect. On that basis, rejection of the certificate was unsustainable and the importer remained entitled to exemption or concessional tariff under Notification No. 96/2008-Cus., so the duty demand based on that rejection did not survive. Case-Laws Customs Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438580