ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.06.2025
CESTAT Ahmedabad- COOs were not proven to be invalid or fake
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Ahmedabad has set aside the demand for anti-dumping duty on Alfakrina Exports, affirming the legal sanctity of Certificates of Origin under preferential trade agreements. The decision underscores the importance of procedural compliance when questioning the origin of goods in the context of international trade.
Background
Alfakrina Exports had imported five consignments of PVC Sheeting Flex Banners from Malaysia, backed by Certificates of Origin (COO) issued by the Malay Chamber of Commerce. The goods were cleared through Customs at Mundra Port under the concessional duty benefit provided under Notification No. 53/2011-Cus dated 01.07.2011, pertaining to imports from Malaysia.
However, the Revenue alleged that the goods were actually of Chinese origin, citing Bills of Lading showing prior movement from Shanghai to Malaysia. On this basis, anti-dumping duty under Notification No. 82/2011-Cus dated 25.08.2011 was imposed, ignoring the COO furnished by the appellant.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Ahmedabad
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