https://www.taxtmi.com/caselaws?id=777298 CESTAT remanded the matter to the adjudicating authority and allowed the appeal. The tribunal found the Country-of-Origin certificate valid for concessional duty and identified violation of natural justice because no evidence showed personal-hearing notices or handover of the DRI report. The lower authorities failed to make findings on local value content and on invocation of the extended limitation period. The adjudicating authority is directed to address these points and decide within 10 weeks from receipt of the order. en-us Wed, 27 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777298 CESTAT remanded the matter to the adjudicating authority and allowed the appeal. The tribunal found the Country-of-Origin certificate valid for concessional duty and identified violation of natural justice because no evidence showed personal-hearing notices or handover of the DRI report. The lower authorities failed to make findings on local value content and on invocation of the extended limitation period. The adjudicating authority is directed to address these points and decide within 10 weeks from receipt of the order. Case-Laws Customs Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777298