Minor Procedural Error in Country of Origin Certificate Should Not Deny Tariff Benefits: CESTAT Upholds Doctrine of Substantial Compliance

The CESTAT upheld the doctrine of substantial compliance, ruling that minor procedural errors in the Country of Origin certificate should not deny tariff benefits. The case involved an importer who faced denial of tariff concessions due to a minor error in the certificate. The tribunal emphasized that such procedural lapses should not override the substantive compliance with the rules. This ruling reinforces the principle that administrative technicalities should not unduly hinder the legitimate benefits available to importers under the applicable trade agreements.