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Customs - Highlights / Catch Notes

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Exemption from Basic Customs Duty - invalid Certificate of ...


Appellant Granted Customs Duty Exemption After Valid Certificate of Origin Confirmed, Overturning Initial Denial.

June 5, 2023

Case Laws     Customs     AT

Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively. Accordingly, the certificates of origin submitted by the appellant are in order. - benefit of exemption allowed - AT

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