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Customs - Highlights / Catch Notes

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Exemption form Customs Duty - import of consignment of "Coking ...


Customs Duty Exemption Challenged Due to Delays and Flawed Sampling in Coking Coal Import from Indonesia.

August 25, 2023

Case Laws     Customs     AT

Exemption form Customs Duty - import of consignment of "Coking Coal" from Indonesia - random or systematic sampling - the department has not been able to justify the process of sampling or the delay of more than 11 months in receipt of the report and that too by not indicating actual date of test. The belated communication by CRCL too is without any authoritative supporting material. - AT

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