Case Law Analysis
|Custom, Excise & Service Tax Tribunal
ASEAN-India FTA Preferential Tariff Denial Invalid Without Formal Determination | CESTAT Kolkata
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.