Concessional Import Duty Restored for Singapore-Origin Goods Despite Plain Packaging

Blow Plast Industries Vs Commissioner of Customs (CESTAT Chennai)

The appeal before the Customs, Excise and Service Tax Appellate Tribunal, Chennai concerned the denial of concessional customs duty under Notification No. 10/2008-Cus dated 15.01.2008 for imports claimed to be originating from Singapore under the India–Singapore Comprehensive Economic Cooperation Agreement (CECA).

The appellant had imported HDPE Granules declared under a Bill of Entry dated 24.10.2015 and claimed concessional basic customs duty on the strength of a valid Certificate

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