No Denial of Preferential Duty or Detention by Customs Authorities w/o Formation of Opinion of Forgery in Import: Delhi High Court [Read Order]

The bench also noted that the stipulation of a Bank Guarantee as security had been also applied ostensibly
Delhi High Court - Customs authority - Preferential duty - India UAE CEPA - Platinum alloy import - Import documentation - taxscan

The Delhi High Court has recently ruled that customs authorities cannot deny preferential duty rates or detain imported goods without forming a reasonable belief or opinion of forgery or non-compliance in import documentation. The court thus quashed detention orders against two companies importing platinum alloy sheets under the India-UAE Comprehensive Economic Partnership Agreement ( CEPA…

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