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

Update / Judgement Date

11 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

CESTAT again emphasized that customs cannot reject declared country-of-origin without conducting proper verification as per FTA protocols. Consistent application of this principle maintains predictability in international trade while preventing revenue leakage.