Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Rejection of the benefit of Preferential Trade Agreement - It is ...

Customs

November 16, 2023

Rejection of the benefit of Preferential Trade Agreement - It is understood that the invoices were split into two for the convenience of the quantity of the goods exported and for issuing the Country of Origin Certificate respectively. These discrepancies do not have any bearing to the benefit under the Preferential Trade Agreement. - The order rejecting the benefit of concessional rate of duty as per the Preferential Trade Agreement is not justified. - AT

View Source

 


 

You may also like:

  1. Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports,...

  2. Exemption from customs duty - preferential Trade Agreement with Asian Countries - Mere non-mention of the invoice number in the certificate of Origin is not sufficient...

  3. Online filling and Issuance of Preferential Certificate of Origin under India Korea Comprehensive Economic Partnership Agreement (IKCEPA) for India's Exports to Republic...

  4. Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement...

  5. Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE...

  6. Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice

  7. Electronic filling and Issuance of Preferential Certificate of Origin for India’s Exports under various FTAs/PTAs w.e.f. 07th April 2020 - Trade Notice

  8. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

  9. Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - Benefit allowed since substantial co-relation has been established - HC

  10. Trading addition – rejection of books of accounts and application of higher G.P. rate – even after the rejection of books of account, no trading addition is required to...

 

Quick Updates:Latest Updates