https://www.taxtmi.com/caselaws?id=760540 CESTAT Chennai held that denial of ASEAN FTA concessional BCD rate on steaming coal imports due to alterations in country-of-origin certificate was unjustified. The tribunal found that while the COO certificate had corrections not complying with operational certification procedures under 2009 Rules, denying substantial benefits for technical errors without concrete proof of invalidity was improper. Revenue's doubts about authenticity were insufficient without following prescribed verification procedures. The tribunal emphasized that doubt cannot substitute proof and set aside the impugned order, allowing appeals and granting preferential tariff benefits to the appellant. 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 CESTAT Chennai held that denial of ASEAN FTA concessional BCD rate on steaming coal imports due to alterations in country-of-origin certificate was unjustified. The tribunal found that while the COO certificate had corrections not complying with operational certification procedures under 2009 Rules, denying substantial benefits for technical errors without concrete proof of invalidity was improper. Revenue's doubts about authenticity were insufficient without following prescribed verification procedures. The tribunal emphasized that doubt cannot substitute proof and set aside the impugned order, allowing appeals and granting preferential tariff benefits to the appellant. Case-Laws Customs Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760540