https://www.taxtmi.com/caselaws?id=763309 CESTAT Kolkata allowed appellant's appeal for SAFTA notification benefits that were initially denied due to doubts about imported goods' origin. The importer had cleared goods paying full duty under protest without claiming exemption benefits and failed to provide origin information in prescribed Form 1. However, CESTAT held that since appellant subsequently produced required country of origin certificate as per Notification 99/2011-Customs, they fulfilled stipulated conditions and were eligible for SAFTA benefits. The tribunal set aside the impugned order denying benefits and allowed the appeal. en-us Tue, 17 Dec 2024 00:00:00 +0530 Tue, 17 Dec 2024 18:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763309 CESTAT Kolkata allowed appellant's appeal for SAFTA notification benefits that were initially denied due to doubts about imported goods' origin. The importer had cleared goods paying full duty under protest without claiming exemption benefits and failed to provide origin information in prescribed Form 1. However, CESTAT held that since appellant subsequently produced required country of origin certificate as per Notification 99/2011-Customs, they fulfilled stipulated conditions and were eligible for SAFTA benefits. The tribunal set aside the impugned order denying benefits and allowed the appeal. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763309