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CESTAT allowed the appeal challenging customs duty demand for cocoa powder imports from Malaysia. The Tribunal found that the department failed to verify the country of origin certificate and could not substantiate claims of incorrect regional value content. The Malaysian government confirmed the 35% regional value requirement was met. No valid grounds existed to deny nil rate customs duty under the exemption notification. The original demand for differential duty and interest was consequently set aside, with the appellant's import documentation deemed valid and compliant with regulatory requirements.
CESTAT allowed the appeal challenging customs duty demand for cocoa powder imports from Malaysia. The Tribunal found that the department failed to verify the country of origin certificate and could not substantiate claims of incorrect regional value content. The Malaysian government confirmed the 35% regional value requirement was met. No valid grounds existed to deny nil rate customs duty under the exemption notification. The original demand for differential duty and interest was consequently set aside, with the appellant's import documentation deemed valid and compliant with regulatory requirements.
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