https://www.taxtmi.com/highlights?id=74344 Concessional rate of Customs Duty - Import of Natural Cocoa Powder from Malaysia - - In the present case in the face of certificate of origin having been produced and no verification process having been conducted before issuance of show cause notice, the demand of duty cannot be sustained - in absence of burden having been discharged or even having been attempted till such belated stage, the show cause notice cannot be sustained. - AT en-us Wed, 24 Jan 2024 07:56:06 +0530 Tue, 23 Jan 2024 20:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74344 Concessional rate of Customs Duty - Import of Natural Cocoa Powder from Malaysia - - In the present case in the face of certificate of origin having been produced and no verification process having been conducted before issuance of show cause notice, the demand of duty cannot be sustained - in absence of burden having been discharged or even having been attempted till such belated stage, the show cause notice cannot be sustained. - AT Highlights Customs Wed, 24 Jan 2024 07:56:06 +0530 https://www.taxtmi.com/highlights?id=74344