https://www.taxtmi.com/highlights?id=80826 Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of DGFT notification for import as 'free' - country of origin determined as Sri Lanka based on evidence - declared value complies with MIP notification - no violations u/ss 111(d) and 111(m) of Customs Act proved - goods eligible for duty exemption under Notification No. 26/2000-Customs - impugned order upholding demands set aside - appeal allowed. en-us Fri, 30 Aug 2024 08:37:46 +0530 Fri, 30 Aug 2024 08:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80826 Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of DGFT notification for import as 'free' - country of origin determined as Sri Lanka based on evidence - declared value complies with MIP notification - no violations u/ss 111(d) and 111(m) of Customs Act proved - goods eligible for duty exemption under Notification No. 26/2000-Customs - impugned order upholding demands set aside - appeal allowed. Highlights Customs Fri, 30 Aug 2024 08:37:46 +0530 https://www.taxtmi.com/highlights?id=80826