2026-VIL-265-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Exemption Notification under ASEAN India Free Trade Agreement (AIFTA) – Appellant imported 'antimony trioxide' from Thailand, claiming exemption under Notification No. 46/2011-Customs dated 1st June 2011 issued pursuant to the ASEAN-India Free Trade Agreement (AIFTA). The authorities found that one of the 'certificates of origin' was revoked by the exporter in Thailand, and consequently denied the exemption benefit to all the 32 consignments, imposing duty liability, interest, and penalties. The appellant contended that the 'antimony oxide' used in the manufacture of the goods originated in Myanmar, another signatory to the AIFTA, and hence the goods qualified for cumulative rules of origin under the agreement – HELD - The revocation of the single certificate of origin by the exporter in Thailand was not in accordance with the provisions of the Operational Certification Procedures under the AIFTA, and the authorities should have followed the due process under Article 23 of the Procedures. Further, the movement of 'antimony oxide' from Myanmar to Thailand, even if not in the prescribed Form AI, would still qualify for the cumulative rules of origin under the agreement. The authorities has not followed the due process under Section 28DA of the Customs Act, 1962 before denying the exemption benefit to the other consignments - It would be inappropriate to deprive the benefit of exemption notification to imports where the connected certificate of origin had not been scrutinised and without following the process of placing the importer on notice for invalidation of eligibility. Accordingly, impugned order is set aside and the appeal is allowed
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