CESTAT Ahmedabad held that verified COO and compliance with SAFTA conditions was sufficient

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 20.05.2025

CESTAT Ahmedabad held that verified COO and compliance with SAFTA conditions was sufficient

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has allowed the appeal of M/s Kesar Spices against the denial of exemption under Notification No. 99/2011-Cus for imports made under the South Asian Free Trade Area (SAFTA) framework.

Background of the Case

• Importer: Kesar Spices, Ahmedabad
• Goods: Walnuts in shell (101,250 kg)
• Exemption Claimed Under: Notification No. 99/2011-Cus read with Notification No. 75/2006-Cus
• Country of Origin Declared: Afghanistan
• Exporting Firm: M/s Kalimullah Hidayat Afghan Ltd., Kandahar, Afghanistan
• Key Allegation: Misdeclaration of U.S. origin goods as Afghan-origin to avail duty concession
• Demand Raised:
  • Customs Duty: ₹2.01 crores
  • Redemption Fine and Penalty under Sections 111(m), 111(o), 112, 114A, 114AA

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Ahmedabad

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