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The case involved a dispute regarding differential duty on goods with a Certificate of Origin from Zanzibar, warehoused during transit in the UAE. The Appellate Tribunal found that the importer failed to provide evidence of direct dispatch from Zanzibar. The Tribunal noted that Indian customs control should not be applied to goods in the UAE and highlighted procedural errors in the show cause notice. The failure to identify the person chargeable to duty or interest was deemed crucial, leading to the decision to set aside the order and remand the case for a fresh decision. The appeal was allowed by way of remand.
The case involved a dispute regarding differential duty on goods with a Certificate of Origin from Zanzibar, warehoused during transit in the UAE. The Appellate Tribunal found that the importer failed to provide evidence of direct dispatch from Zanzibar. The Tribunal noted that Indian customs control should not be applied to goods in the UAE and highlighted procedural errors in the show cause notice. The failure to identify the person chargeable to duty or interest was deemed crucial, leading to the decision to set aside the order and remand the case for a fresh decision. The appeal was allowed by way of remand.
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