CESTAT quashes Order Denying Concessional Duty Rate under Preferential Trade Agreement

TCP Limited Vs Commissioner of Customs (CESTAT Chennai)

Introduction:

TCP Limited challenges the rejection of concessional duty rates on the import of Steaming Non-Coking Coal in a case against the Commissioner of Customs. The CESTAT Chennai, after evaluating the grounds for rejection, issues a detailed order. This article provides an in-depth analysis of the case, highlighting the key arguments, legal provisions, and the tribunal’s ruling.

Detailed Analysis:

1. Import and Claimed Benefits: TCP Limited imported Steaming Non-Coking Coal and claimed a 5% Basic Customs Duty (BCD) and exemption of 4% Special Additional Duty (SAD) under specific Customs Notifications. The company later sought the benefit of a 4% BCD under the Preferential Trade Agreement (PTA) with Indonesia.

Please become a Premium member. If you are already a Premium member, login here to access the full content.