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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Exemption from Customs Duty as per South Asia Free Trade ...

Case Laws     Customs

February 7, 2022

Exemption from Customs Duty as per South Asia Free Trade Agreement (SAFTA) - The denial of the exemption certificate for the entire quantity of goods when the bulk of the goods are already covered by the SAFTA Certificate is not supported by any legal provision. Therefore the demands need to be set aside. The amount of redemption fine imposed by the impugned order as well as the penalties imposed upon the Appellants need to be proportionately reduced. - AT

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