Proper Authority Must Specify Infraction for Tentative Denial of Preferential Duty treatment

Ausil Corporation Pvt Ltd Vs Union Of India & Ors. (Delhi High Court)

Conclusion: Proper officer under Customs Act could  detain the goods or stall the process of importation, without forming a requisite opinion in support of a suspicion that he had regarding the issue of Country-Of-Origin (COO) certificate or the origin of the imported articles.

Held: Assessee-company had imported platinum alloy sheets classifiable under Customs Tariff Heading 7110 1900, under 4 Bill of Entries generated between 13 to 16 July 2024. The said import was

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