https://www.taxtmi.com/caselaws?id=752091 The CESTAT Ahmedabad allowed an appeal regarding import of alkalised cocoa powder from Malaysia where customs denied FTA benefits under Notification No. 46/2011-Cus. The department alleged non-fulfillment of 35% value addition condition based on intelligence but conducted no verification to support this claim. Following precedents from Shriazee Traders and BDB Exports cases with identical facts, the tribunal held that without proper verification, the denial of FTA benefits was unsustainable and set aside the impugned orders. en-us Wed, 01 May 2024 00:00:00 +0530 Fri, 03 May 2024 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752091 The CESTAT Ahmedabad allowed an appeal regarding import of alkalised cocoa powder from Malaysia where customs denied FTA benefits under Notification No. 46/2011-Cus. The department alleged non-fulfillment of 35% value addition condition based on intelligence but conducted no verification to support this claim. Following precedents from Shriazee Traders and BDB Exports cases with identical facts, the tribunal held that without proper verification, the denial of FTA benefits was unsustainable and set aside the impugned orders. Case-Laws Customs Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752091