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Proper Authority Must Specify Infraction for Tentative Denial of Preferential Duty treatment
Case Law Details
- Case Name
- Ausil Corporation Pvt Ltd Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Ausil Corporation Pvt Ltd Vs Union Of India & Ors. (Delhi High Court)
Conclusion: Proper officer under Customs Act could detain the goods or stall the process of importation, without forming a requisite opinion in support of a suspicion that he had regarding the issue of Country-Of-Origin (COO) certificate or the origin of the imported articles.
Held: Assessee-company had imported platinum alloy sheets classifiable under Customs Tariff Heading 7110 1900, under 4 Bill of Entries generated between 13 to 16 July 2024. The said import was sought to be effected on payment of a preferential ra...
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