Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand

CESTAT set aside a customs duty demand that disregarded declared country-of-origin without proper verification. The tribunal mandated that authorities must conduct thorough investigations before rejecting import documents. This ruling prevents arbitrary denial of preferential tariff claims under FTAs and reinforces procedural fairness in origin determinations. It requires customs to provide reasoned findings when challenging certificates of origin.