Topic

Contracts & Business Disputes (Customs/Trade Law)

2 articlesLatest March 2026
ASEAN-India FTA Rules of Origin | Substantial Compliance Suffices for Duty Exemption Despite Missing COO Markings on Scrap : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

ASEAN-India FTA Rules of Origin | Substantial Compliance Suffices for Duty Exemption Despite Missing COO Markings on Scrap : CESTAT Chennai

CESTAT Chennai rules that the absence of Country of Origin (COO) markings on aluminium scrap does not invalidate preferential duty exemption under the ASEAN-India FTA if all documentary evidence is verified. The Tribunal emphasizes that physical markings are not mandatory for scrap goods, reinforcing the principle of substantial compliance in trade agreements.

Retrospective Effect of Beneficial DGFT Notifications | CESTAT Chennai Allows Home Consumption of Prohibited Goods Post-Redemption Under Customs Act
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Retrospective Effect of Beneficial DGFT Notifications | CESTAT Chennai Allows Home Consumption of Prohibited Goods Post-Redemption Under Customs Act

CESTAT Chennai ruled that beneficial amendments to DGFT notifications apply retrospectively, permitting importers to clear goods for home consumption even if they were prohibited at the time of import. The decision clarifies that redemption fines paid under protest do not bar subsequent relief under amended notifications, impacting importers facing similar disputes.

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