Certificate of Origin Not Verified: Show Cause Notice Deemed Unsustainable

Symphony International Vs C.C.-Mundra (CESTAT Ahmedabad) In a ruling that underscores the importance of specific evidence in customs disputes, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has set aside a customs duty demand of Rs. 6.44 lakh, along with associated interest and penalties, imposed on Symphony International for its import of Natural Cocoa Powder from Malaysia. The Tribunal, in its order pronounced on January 23, 2024, found that the customs department had based its case on assumptions and unverified information from past investigations involving other ...