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        Case ID :
        Customs

        Exemption from Basic Customs Duty - import of Lithium-Ion...

        Tribunal Overturns Time-Barred Rejection, Remands Lithium-Ion Battery Import Duty Exemption Case for Reassessment.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Exemption from Basic Customs Duty - import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin certificate - The appellant couldn't produce the COO certificate initially but later obtained it and appealed against the Commissioner (Appeals)'s decision, which rejected the appeal as time-barred and deemed the appellant ineligible for exemption. The Tribunal noted that the limitation period for filing appeals was extended due to the COVID-19 pandemic, thereby setting aside the rejection on grounds of being time-barred. The matter was remanded to the Commissioner (Appeals) for reconsideration, specifically regarding the retrospective issuance of the COO certificate and its implications on exemption eligibility.
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