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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Preferential rate of duty - Eligibility of FTA duty benefit - ...


FTA Duty Preference Denied: No Country-of-Origin Certificate Due to Covid-19 Disruptions, Case Sent for Reconsideration.

September 21, 2023

Case Laws     Customs     AT

Preferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at the time of filing the Bill of Entry - It is explained by the respondent that they could not obtain it from the foreign supplier due to Covid-19 pandemic - Matter restored back for fresh consideration - AT

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