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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Concessional rate of Customs Duty - Import of Natural Cocoa ...

Customs

January 24, 2024

Concessional rate of Customs Duty - Import of Natural Cocoa Powder from Malaysia - - In the present case in the face of certificate of origin having been produced and no verification process having been conducted before issuance of show cause notice, the demand of duty cannot be sustained - in absence of burden having been discharged or even having been attempted till such belated stage, the show cause notice cannot be sustained. - AT

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