Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Denial of SAFTA preferential treatment arose from questions...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Denial of SAFTA preferential treatment arose from questions about authenticity and verification of a Country of Origin certificate and classification of imported crude soyabean oil. The Tribunal found the certificate was produced, not rejected as fake, and no conclusive adverse report was obtained from the issuing authority; applying the presumption of genuineness and relevant precedent, the appellant was held entitled to the benefit of Notification No. 99/2011. Consequently the impugned order denying exemption was set aside and the appeal allowed with consequential relief.
Denial of SAFTA preferential treatment arose from questions about authenticity and verification of a Country of Origin certificate and classification of imported crude soyabean oil. The Tribunal found the certificate was produced, not rejected as fake, and no conclusive adverse report was obtained from the issuing authority; applying the presumption of genuineness and relevant precedent, the appellant was held entitled to the benefit of Notification No. 99/2011. Consequently the impugned order denying exemption was set aside and the appeal allowed with consequential relief.
Note: It is a system-generated summary and is for quick reference only.