https://www.taxtmi.com/caselaws?id=788573 A procedural lapse in country-of-origin markings on imported aluminium scrap could not, by itself, defeat customs exemption where the goods were otherwise sufficiently described, the Certificate of Origin was verified, and Customs could identify the goods without discrepancy. Applying substantial compliance, the tribunal treated the marking requirement as non-essential in these facts and found no material indicating tampering or blameworthy conduct by the importer. The denial of Basic Customs Duty exemption was therefore not sustainable, and the goods remained eligible for the benefit of Notification No. 046/2011-Cus dated 01.06.2011. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788573 A procedural lapse in country-of-origin markings on imported aluminium scrap could not, by itself, defeat customs exemption where the goods were otherwise sufficiently described, the Certificate of Origin was verified, and Customs could identify the goods without discrepancy. Applying substantial compliance, the tribunal treated the marking requirement as non-essential in these facts and found no material indicating tampering or blameworthy conduct by the importer. The denial of Basic Customs Duty exemption was therefore not sustainable, and the goods remained eligible for the benefit of Notification No. 046/2011-Cus dated 01.06.2011. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788573