https://www.taxtmi.com/caselaws?id=443316 Belated production of a country-of-origin certificate was treated as sufficient to permit reconsideration of preferential duty benefit, where the certificate was not filed with the bill of entry due to the COVID-19 lockdown and was later received from the foreign supplier. The request before the appellate authority was effectively for remand, so the original authority was directed to reassess eligibility for concessional duty on the basis of the certificate. The delay was condoned and the remand for reconsideration of the notification benefit was upheld, leaving the department's challenge unsustainable. en-us Mon, 18 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443316 Belated production of a country-of-origin certificate was treated as sufficient to permit reconsideration of preferential duty benefit, where the certificate was not filed with the bill of entry due to the COVID-19 lockdown and was later received from the foreign supplier. The request before the appellate authority was effectively for remand, so the original authority was directed to reassess eligibility for concessional duty on the basis of the certificate. The delay was condoned and the remand for reconsideration of the notification benefit was upheld, leaving the department's challenge unsustainable. Case-Laws Customs Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443316