2024 (2) TMI 781

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....etitioner : Mr. Hari Radhakrishnan For the Respondents : Mr. G. Meganathan (Customs) Junior Standing Counsel ORDER The petitioner challenges an appellate order dated 09.10.2023 with regard to the exemption claimed in respect of bill of entry No.9093091 dated 07.10.2020. 2. The petitioner is engaged in the business of import and trading of teak wood. As regards the above mentioned bill of entry....

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....d on Circular No.53/2020-Customs dated 08.12.2020, which permits third country invoicing provided the goods originate from a least developed country, learned counsel submits that the appellant authority did not take these contentions into account and instead reproduced paragraphs 16 and 19 of the order of the original authority. Therefore, he submits that the impugned order calls for interference.....

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....n- Original No.84246/2021 dated 07.05.2021, issued the LAA. The appellant is engaged in the business of importing and trading teak wood. They had filed Bill of Entry No.9093091 dated 07.10.2020 for the import of "Tanzania origin Teak Sawn Timber" and classified it under CTH 4407 2910. The appellant had claimed the benefit of Notification No.96/2008- Cus dated 13.08.2008. However, the LAA denied ....

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....ermination of Origin of Products under the Duty-Free Tariff preference scheme for Least Development Countries) Rules, 2015 of the DFTA of LDC Schemes, 2008 (vide Notification No.96/2008 dated 13.08.2008). Hence, I find that the appellant is not eligible for said notification benefit." 6. On examining the above extract, it is evident that the benefit of notification No.96/2008-Custom, dated 13.08.....