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India-Thailand FTA Benefit Can’t Be Denied Without COO Verification: CESTAT Delhi
Case Law Details
- Case Name
- P.C. Jeweller Limited Vs Principal Commissioner of Customs ACC (Import) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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P.C. Jeweller Limited Vs Principal Commissioner of Customs ACC (Import) (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, disposed of multiple appeals arising from a common order concerning imports of diamond-studded gold jewellery from Thailand during 2010-11 and 2011-12. The appellant had imported the goods under CTH 711319 and claimed concessional customs duty under Notification No. 85/2004-Custom dated 31.08.2004 read with Notification No. 101/2004-Custom (NT) dated 31.08.2004 by furnishing Certificates of Country of Origin (COO) with each Bill of Entry...
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