Case Law Details
Case Name : Kesar Spices Vs Commissioner of Customs-Mundra (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Kesar Spices Vs Commissioner of Customs-Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that County of Origin certificate verified by the relevant authority is sufficient proof of origin criteria and hence denial of exemption benefit under Notification No. 99/2011-Cus dated 09.11.2011 not justifiable.
Facts- The issue pertains to denial of exemption to payment of BCD, under Notification No. 99/2011-Cus dated 09.11.2011, read with Notification No.75/2006-Cus. Dated 30.06.2006 on the import of “Walnut-in Shell” imported by M/s. Kesar Spices (Appellant Please become a Premium member. If you are already a Premium member, login here to access the full content.
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