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        Case ID :
        Customs

        Indonesia Robusta Coffee Beans: Imported goods classified under...

        Goods classified under CTH 09011149 or 09019010 remanded to obtain amended procurement certificate instead of confiscation. Opportunity for re-testing samples.

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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.
                                Indonesia Robusta Coffee Beans: Imported goods classified under Customs Tariff Heading (CTH) 09011149 or CTH 09019010 - remanded to allow appellant to produce amended procurement certificate from concerned authorities u/r 5(1)(a) of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. If importer alleges change of description and HSN code, opportunity should be given to obtain amended procurement certificate instead of confiscation. Impugned order set aside, case remanded for de-novo adjudication. If appellant unsatisfied with test report, opportunity to re-test samples through another accredited agency. Appeal disposed off by way of remand.
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