Customs - Highlights / Catch Notes

Denial of FTA benefit - Import of Alkalised Cocoa Powder from ...

Tribunal Overturns Denial of FTA Benefits for Malaysian Cocoa Powder Due to Lack of Proper Customs Verification.

May 6, 2024

Case Laws Customs AT

Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia - The Tribunal noted that the denial of FTA benefits was based solely on the suspicion of non-compliance with the value addition requirement. However, it found that no independent verification was conducted to substantiate this suspicion. - The Tribunal highlighted the lack of proper verification by the customs authorities regarding the validity of the certificates of origin. It emphasized the requirement under the Customs Tariff Rules for retroactive checks and noted the absence of such checks in the present case. Consequently, it concluded that the denial of benefits based on presumption and assumption without proper verification was not maintainable in law. - Additionally, it observed that similar cases had been decided in favor of the appellant, rendering the issue non-res-integra. Therefore, the denial of benefits was unsustainable, and the appeal was allowed.

View Source

← Previous Next →

Denial of FTA benefit - Import of Alkalised Cocoa Powder from ...

Tribunal Overturns Denial of FTA Benefits for Malaysian Cocoa Powder Due to Lack of Proper Customs Verification.

May 6, 2024

Case Laws Customs AT

You may also like:

Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781...

CESTAT upheld reclassification of imported high conductivity copper bus bars from CTI 7407 21 20 to CTI 7407 10 30, resulting in denial of FTA benefits under N/N....

Area based exemption in Jammu & Kashmir - Denial of Cenvat Credit - Labeling / relabeling & Repacking of imported goods being Coco Butter and Coco Powder is a...

Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian...

Import of Alkalised Cocoa Powder from Malaysia - Denied FTA benefit - The Tribunal observed that the benefit was denied solely based on the department's suspicion that...

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

Import of cocoa powder under free trade agreement - origin of goods - Benefit of exemption from duty of customs - to displace the certificate of origin issued by the...

Duty Free Import Authorisation (DFIA) scheme - export of Biscuits - ‘Cocoa Powder’ cannot be equated with Flour/Atta/Maida and thus cannot be imported against the DFIAs...

This instruction clarifies certain aspects of origin procedures under free trade agreements (FTAs), particularly regarding third-party invoicing. It emphasizes that the...

The Appellate Tribunal addressed two key issues: 1. Denial of cost of improvement in LTCG computation: AO's denial based on absence of improvement reference in sale deed...

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under...

CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal...

Import of foods of Malaysian origin - Benefit of Exemption under Preferential Trade Agreement - failure to prove the condition of qualifying value content of the goods...

Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of...

Quick Updates: