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Home Highlights January 2024 Year 2024 This

Concessional rate of Customs Duty - Import of Natural Cocoa ...


Import Duty Demand on Malaysian Cocoa Powder Invalid Without Verification.

January 24, 2024

Case Laws     Customs     AT

Concessional rate of Customs Duty - Import of Natural Cocoa Powder from Malaysia - - In the present case in the face of certificate of origin having been produced and no verification process having been conducted before issuance of show cause notice, the demand of duty cannot be sustained - in absence of burden having been discharged or even having been attempted till such belated stage, the show cause notice cannot be sustained. - AT

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