CESTAT allowed the appeal, finding the importers eligible for...

CESTAT allowed the appeal, finding the importers eligible for SAFTA exemption notification. The tribunal determined that the Country of Origin certificates and supporting invoices satisfied value addition requirements. Despite procedural lapses by the importers in removing goods without Out of Charge order, no penalties were imposed due to lack of communication from customs department and absence of revenue loss. The tribunal ordered release of the 200 metric tonnes of Fortified Refined Palm Olien upon payment of differential duty, setting aside the lower authority's order and granting consequential relief.

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