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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Import of Apples - authenticity of the Country of Origin ...

Case Laws     Customs

February 10, 2024

Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT upheld the exemption denial, agreeing the COOs were not validly issued. However, it found no evidence implicating Asra Enterprises in document fabrication or forgery, noting the importer's reliance on supplier-provided documents and lack of intent to evade duty.

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