Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT upheld the exemption denial, agreeing the COOs were not validly issued. However, it found no evidence implicating Asra Enterprises in document fabrication or forgery, noting the importer's reliance on supplier-provided documents and lack of intent to evade duty.
Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT upheld the exemption denial, agreeing the COOs were not validly issued. However, it found no evidence implicating Asra Enterprises in document fabrication or forgery, noting the importer's reliance on supplier-provided documents and lack of intent to evade duty.
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