https://www.taxtmi.com/caselaws?id=461001 CESTAT Kolkata held that denial of SAFTA country of origin benefit under Notification 99/2011-Customs was unsustainable. The proper officer re-assessed duty under Section 17(4) of Customs Act 1962 but failed to pass mandatory speaking order under Section 17(5) explaining reasons for denying benefit. Since country of origin certificates were defaced by proper officer, indicating acceptance, and no adverse findings were recorded, the re-assessment without speaking order was illegal. Appeal allowed. en-us Tue, 05 Mar 2024 00:00:00 +0530 Thu, 06 Mar 2025 18:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461001 CESTAT Kolkata held that denial of SAFTA country of origin benefit under Notification 99/2011-Customs was unsustainable. The proper officer re-assessed duty under Section 17(4) of Customs Act 1962 but failed to pass mandatory speaking order under Section 17(5) explaining reasons for denying benefit. Since country of origin certificates were defaced by proper officer, indicating acceptance, and no adverse findings were recorded, the re-assessment without speaking order was illegal. Appeal allowed. Case-Laws Customs Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461001