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of <h1>Karnataka HC upholds Tribunal's denial of exemption under Indo-Sri Lankan Free Trade Agreement</h1> <h3>JAGADISH BAJAJ Versus COMMISSIONER OF CUSTOMS, BANGALORE</h3> JAGADISH BAJAJ Versus COMMISSIONER OF CUSTOMS, BANGALORE - 2012 (281) E.L.T. 71 (Kar.) The Karnataka High Court rejected appeals by assessees challenging a Tribunal order that denied them exemption under the Indo-Sri Lankan Free Trade Agreement. The assessees were held liable to pay duty, anti-dumping duty, and C.V. duty. The Court stated that the determination of duty payable falls under the purview of the Apex Court under Sec. 130(c) of the Customs Act, 1962. The appeals were rejected with liberty given to the assessees to approach the Apex Court.
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