High Court Quashes Order; Petitioner to Reapply for Customs Tariff Benefits Under Duty Free Scheme for Least Developed Countries.

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....Benefit of the Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - N/N. 96/2008-Custom, dated 13.08.2008 - benefit denied to the petitioner herein on the basis that there is no provision for third country invoicing in the relevant rules - The High court intervenes and quashes the impugned appellate order due to its failure to address the petitioner's contentions. The matter is remanded to the appellate authority for reconsideration, with a directive to provide a reasonable opportunity for the petitioner.....