https://www.taxtmi.com/caselaws?id=778686 SC held that eligibility for concessional BCD under Sl. No.955, N/N.152/2009 requires declaration of place of origin and production of a Certificate of Origin showing goods originated in the Republic of Korea. The Tribunal's finding that the importer had not proved the Certificate to the satisfaction of the customs authorities was incorrect because Clause 12 (exporter's declaration) and Clause 13 (customs certification) on the Certificate indicated Korean origin. The Tribunal's order was set aside and the appeal allowed; the importer is entitled to the benefit subject to the Certificate of Origin. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778686 SC held that eligibility for concessional BCD under Sl. No.955, N/N.152/2009 requires declaration of place of origin and production of a Certificate of Origin showing goods originated in the Republic of Korea. The Tribunal's finding that the importer had not proved the Certificate to the satisfaction of the customs authorities was incorrect because Clause 12 (exporter's declaration) and Clause 13 (customs certification) on the Certificate indicated Korean origin. The Tribunal's order was set aside and the appeal allowed; the importer is entitled to the benefit subject to the Certificate of Origin. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778686