https://www.taxtmi.com/caselaws?id=757643 CESTAT Mumbai allowed appeal regarding customs duty exemption for Sri Lankan areca nuts under India-Sri Lanka Free Trade Agreement. Appellant imported 90 MTs of areca nuts valued at USD 351,000 under CTI 0802 8090. Department challenged country of origin and minimum import price compliance. Tribunal held that neither department nor appellant's laboratory tests provided conclusive evidence of origin, but appellant's documentary evidence supported Sri Lankan origin while department produced no contrary evidence. Declared value of Rs.252/kg complied with DGFT's minimum import price of Rs.251/kg. Goods eligible for duty exemption under Notification 26/2000-Customs. Confiscation and penalties under Sections 111(d) and 111(m) unsustainable without departmental evidence of violations. en-us Mon, 05 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757643 CESTAT Mumbai allowed appeal regarding customs duty exemption for Sri Lankan areca nuts under India-Sri Lanka Free Trade Agreement. Appellant imported 90 MTs of areca nuts valued at USD 351,000 under CTI 0802 8090. Department challenged country of origin and minimum import price compliance. Tribunal held that neither department nor appellant's laboratory tests provided conclusive evidence of origin, but appellant's documentary evidence supported Sri Lankan origin while department produced no contrary evidence. Declared value of Rs.252/kg complied with DGFT's minimum import price of Rs.251/kg. Goods eligible for duty exemption under Notification 26/2000-Customs. Confiscation and penalties under Sections 111(d) and 111(m) unsustainable without departmental evidence of violations. Case-Laws Customs Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757643