2025-VIL-970-CESTAT-MUM-CU
  1. Home
  2. 2025-VIL-970-CESTAT-MUM-CU

CUSTOMS CESTAT Cases

Customs – Import of “Latex Rubber Surgical Gloves” – Denial of duty concession – Appellants have imported Latex Rubber Surgical Gloves from Sri Lanka by classifying same under Customs Tariff Item 4015 1200 of First Schedule to the Act and claiming concessional duty under List-5 of Notification No.26/2000 – Original authority rejected exemption benefit claimed by Appellants – Commissioner (Appeals) rejected appeals filed by Appellants by upholding original orders – Whether denial of concessional basic customs duty under Notification No.26/2000- Customs read with Notification No.19/2000-Customs in respect of impugned goods covered by disputed imports, is legally sustainable – HELD – There is no dispute with respect to classification of impugned goods, scope of coverage of impugned goods under NotificationNo.26/2000-Customs enabling Appellants eligible to claim customs duty exemption – Impugned goods are covered under List-5 of Notification No.26/2000 and are eligible for 50% applied rate of duty – Dispute lies in narrow compass of examining either procedure prescribed under Notification No.19/2000-Customs have been fulfilled with respect to ‘Country of Origin’ (COO) certificate – Only objection raised by department is that COO certificate does not have separate indication of details of third party invoicing and therefore, notification benefit cannot be extended – There is sufficient evidence to state that impugned goods are wholly obtained from Sri Lanka – There is no specific requirement for indicating third party invoicing details in COO certificate, in terms of legal provisions governing procedure for grant of India-Sri Lanka Free Trade Agreement (ISFTA) concession – Conclusion arrived at by Commissioner (Appeals) for denying ISFTA duty concession is not supported by any legal basis and therefore on this ground, impugned order is set aside – Impugned order is set aside and appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?