Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

Pelican Rubber Ltd Vs Commissioner of Customs (CESTAT Hyderabad)

Introduction: In a landmark case of Pelican Rubber Ltd Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Hyderabad gave a significant ruling regarding proof of duty incidence. It emphasized that a Chartered Accountant’s (CA) certificate alone isn’t sufficient to prove the incidence of duty, remanding the case back to the Original Authority for re-examination.

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