https://www.taxtmi.com/caselaws?id=346521 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in an appeal under Section 130 of the Customs Act, 1962. The issue revolved around the validity of a certificate of origin for goods under the Duty Free Tariff Preference Scheme for Least Developed Countries. Despite discrepancies in the certificate, the CESTAT allowed the benefit claimed by the Respondent, emphasizing the need for a strict interpretation of exemption notifications. The High Court concurred with the CESTAT's decision, affirming its power to assess relevant documents and directing clearance of the imported goods without costs. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 18 Aug 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346521 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in an appeal under Section 130 of the Customs Act, 1962. The issue revolved around the validity of a certificate of origin for goods under the Duty Free Tariff Preference Scheme for Least Developed Countries. Despite discrepancies in the certificate, the CESTAT allowed the benefit claimed by the Respondent, emphasizing the need for a strict interpretation of exemption notifications. The High Court concurred with the CESTAT's decision, affirming its power to assess relevant documents and directing clearance of the imported goods without costs. Case-Laws Customs Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346521