https://www.taxtmi.com/caselaws?id=338268 The case involved issues concerning eligibility for preferential duty rates under a Free Trade Agreement with Korea, classification of goods, authority to recall and reassess bills of entry, compliance with exemption notifications, and grant of stay applications by Revenue. The Tribunal directed reassessment of bill entries to grant preferential rates, verified certificates of origin for refund eligibility, and emphasized compliance with exemption notification requirements. The Tribunal allowed the appeal for a refund claim, dismissed Revenue's stay application, and stressed substantive compliance over minor procedural infractions for benefit extension. en-us Mon, 04 Jul 2016 00:00:00 +0530 Tue, 30 Jan 2018 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338268 The case involved issues concerning eligibility for preferential duty rates under a Free Trade Agreement with Korea, classification of goods, authority to recall and reassess bills of entry, compliance with exemption notifications, and grant of stay applications by Revenue. The Tribunal directed reassessment of bill entries to grant preferential rates, verified certificates of origin for refund eligibility, and emphasized compliance with exemption notification requirements. The Tribunal allowed the appeal for a refund claim, dismissed Revenue's stay application, and stressed substantive compliance over minor procedural infractions for benefit extension. Case-Laws Customs Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338268