ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 11.09.2025
CESTAT Mumbai Upholds Certificates of Origin for Gold and Diamond Imports from Thailandβ β β β β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, recently delivered a landmark judgment addressing the contentious issue of preferential duty claims on imports of gold and diamond-studded jewelry from Thailand. This decision, pronounced on August 29, 2023, has significant implications for importers, customs authorities, and international trade agreements.
Background of the Case
The appeals arose from disputes over the validity of preferential duty claims under Notification No. β 85/2004-Cus dated August 31, 2004, which provides reduced customs duty rates for goods originating from Thailand. The importers had furnished Certificates of Origin (COO) issued by the designated authority in Thailand to claim these benefits. β However, customs authorities questioned the authenticity of these certificates, alleging non-compliance with the “value addition” requirement stipulated under the Interim Rules of Origin. β
The Directorate of Revenue Intelligence (DRI) conducted investigations, leading to orders demanding differential duties and imposing penalties under Sections 28, 114A, and 112 of the Customs Act, 1962. β The importers challenged these orders, arguing that the certificates were valid and issued by the competent authority in Thailand.
Source: CESTAT Mumbai
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