https://www.taxtmi.com/caselaws?id=759465 Preferential customs duty under SAFTA was unavailable where the imported arecanut failed the prescribed rule-of-origin test, including the required four-digit tariff shift and value-addition conditions, so concessional treatment was not sustainable on merits. Relief also could not be granted on a procedural ground not raised in the proceedings below, because an appellate authority cannot uphold or expand relief on an issue beyond the scope of the order under challenge. The impugned appellate order was therefore unsustainable, and the Revenue's challenge succeeded. en-us Fri, 27 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759465 Preferential customs duty under SAFTA was unavailable where the imported arecanut failed the prescribed rule-of-origin test, including the required four-digit tariff shift and value-addition conditions, so concessional treatment was not sustainable on merits. Relief also could not be granted on a procedural ground not raised in the proceedings below, because an appellate authority cannot uphold or expand relief on an issue beyond the scope of the order under challenge. The impugned appellate order was therefore unsustainable, and the Revenue's challenge succeeded. Case-Laws Customs Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759465