https://www.taxtmi.com/caselaws?id=760540 An alteration in a Country of Origin certificate by adding the endorsement "issued retroactively" was treated as a technical irregularity, not a defect of substance, where there was no concrete evidence casting doubt on the certificate's authenticity. The absence of authenticated correction, countersignature, or separate correspondence with the issuing authority was insufficient by itself to deny preferential customs duty benefit under the ASEAN tariff notification. Applying the doctrine of substantial compliance, the preferential tariff benefit was held to be admissible and the denial of relief was unjustified. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760540 An alteration in a Country of Origin certificate by adding the endorsement "issued retroactively" was treated as a technical irregularity, not a defect of substance, where there was no concrete evidence casting doubt on the certificate's authenticity. The absence of authenticated correction, countersignature, or separate correspondence with the issuing authority was insufficient by itself to deny preferential customs duty benefit under the ASEAN tariff notification. Applying the doctrine of substantial compliance, the preferential tariff benefit was held to be admissible and the denial of relief was unjustified. Case-Laws Customs Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760540