https://www.taxtmi.com/caselaws?id=465056 CESTAT Kolkata set aside the reassessment of customs duty conducted under Section 17(4) of the Customs Act, 1962, holding it illegal for non-compliance with Section 17(5). The Tribunal found that the proper officer enhanced the value and denied SAFTA preferential benefit under Notification No. 99/2011-Cus. without issuing the mandatory speaking order, despite having defaced and thereby accepted the country-of-origin certificates. In absence of recorded reasons or any adverse finding on origin, the denial of preferential duty was held unsustainable. The impugned order was quashed, and the appellant was granted the benefit of Notification No. 99/2011-Cus. as claimed. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 01 Dec 2025 16:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465056 CESTAT Kolkata set aside the reassessment of customs duty conducted under Section 17(4) of the Customs Act, 1962, holding it illegal for non-compliance with Section 17(5). The Tribunal found that the proper officer enhanced the value and denied SAFTA preferential benefit under Notification No. 99/2011-Cus. without issuing the mandatory speaking order, despite having defaced and thereby accepted the country-of-origin certificates. In absence of recorded reasons or any adverse finding on origin, the denial of preferential duty was held unsustainable. The impugned order was quashed, and the appellant was granted the benefit of Notification No. 99/2011-Cus. as claimed. Case-Laws Customs Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465056