Customs:
Customs authorities can’t deny FTA benefits without conducting verification of certificate of origin.
Alkalised Cocoa Powder import from Malaysia was eligible for benefit of Notification No. 46/2011-Cus dated 1-6-2011 and Notification No. 53/2011-Cus dated 1-7-2011, which could not be denied on allegation of not fulfilling 35% value addition condition where department had neither discarded certificate of origin nor carried out independent verification.
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD [MALAS FRUIT PRODUCTS Versus COMMISSIONER OF CUSTOMS]
