2026-VIL-405-BOM-CU
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CUSTOMS High Court Cases

Customs - Preferential rate of customs duty under free trade agreement (FTA) – Petitioner imports certain goods from its associated enterprises in Thailand and claims preferential rate of customs duty under the India-Thailand Free Trade Agreement - Dept rejected the petitioner's claim for preferential rate of duty under Notification No.46/2011 (Customs) on the ground that the FOB value mentioned in the Certificate of Origin (COO) could not be verified from the third-party invoice submitted by the petitioner, as required under Public Notice No.33/2024 issued by the Commissioner of Customs - Whether the impugned order rejecting the petitioner's claim for preferential rate of customs duty under the FTA is legal and valid - HELD - The entire basis of the impugned order has been extinguished due to subsequent developments. The CBIC had issued Instruction No.23/2024-Customs dated 21.10.2024, which clarified that the information sought from the importer and the verification process must be consistent with the trade agreement, and that CAROTAR (Customs Administration of Rules of Origin under Trade Agreements) does not obligate the importer to provide commercially confidential information pertaining to the exporter or third party – The power of Commissioner of Customs to issue public notices is not without any specific statutory backing, and such public notices cannot dilute the effect and benefit available under the free trade agreements or obliterate the provisions of law or circulars issued by the CBIC. The impugned order was passed solely based on the Public Notice No.33/2024, which is contrary to the subsequent CBIC instructions - The impugned orders are set aside and matter is remanded back for fresh assessment of the petitioner's claim for preferential rate of Customs duty in accordance with law - The petitions are disposed of
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