#differential duty

CESTAT Kolkata sets aside denial of preferential tariff benefits under the ASEAN-India Free Trade Area (AIFTA) for imported stainless steel coils. The tribunal held that non-cooperation by an overseas supplier alone cannot invalidate a Certificate of Origin without formal treaty mechanisms or adjudication. The ruling clarifies that customs authorities must follow due process before denying treaty benefits.

CESTAT Chennai ruled that transaction value under Rule 12 of the Customs Valuation Rules, 2007 cannot be rejected solely on NIDB data. The ruling reaffirms primacy of declared transaction value unless supported by legally admissible contemporaneous import evidence, impacting valuation disputes nationwide.

CESTAT Hyderabad quashed a differential duty demand and penalties, ruling that electronic evidence like emails and statements under Section 108 of the Customs Act must strictly adhere to statutory compliance, including the right to cross-examination. The decision underscores that procedural lapses in evidence collection vitiate the validity of duty demands, impacting importers and customs authorities alike.