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<h1>Karnataka HC upholds Tribunal's denial of exemption under Indo-Sri Lankan Free Trade Agreement</h1> The Karnataka HC rejected appeals by assessees challenging a Tribunal order denying them exemption under the Indo-Sri Lankan Free Trade Agreement. ... Benefit of exemption under Indo-Sri Lankan Free Trade Agreement - whether there is liability of the assessee to pay duty - determination of the rate of duty payable – Held that:- Question has to be adjudicated buy the Apex Court under Sec. 130(c) of the Customs Act, 1962 as it does not fall within the purview of Sec. 129 of the Act - appeals are rejected reserving liberty to the assessees to approach the Apex Court. 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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