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CESTAT Sets Aside Customs Duty Demand by Invalidating DRI Rejection of Origin Certificates
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CESTAT Delhitax

CESTAT Sets Aside Customs Duty Demand by Invalidating DRI Rejection of Origin Certificates

July 27, 2026

The CESTAT Delhi has quashed a customs duty demand invalidated on the basis of the Directorate of Revenue Intelligence's rejection of origin certificates. This ruling emphasizes the necessity for proper verification before rejecting such documents.

CESTAT Ruling on Origin Certificates and Customs Duty

In a significant ruling, the CESTAT Delhi has set aside a customs duty demand and associated penalties, holding that the Directorate of Revenue Intelligence (DRI) cannot reject Certificate of Origin from Thailand without appropriate verification under Rule 15.

The tribunal highlighted the procedural lapses in how the rejection was handled, emphasizing the importance of substantiating any claims regarding the authenticity of the origin certificates before imposing financial liabilities on importers.

This ruling serves as a critical reminder for customs practitioners to ensure that verification processes are diligently followed, particularly concerning origin documentation which impacts duty calculations.

Citations

  • CESTAT Delhi ruling
Source:CESTAT Delhi
Practice Areas:tax

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