Customs Can’t Deny ASEAN AIFTA Preferential Duty Benefit Solely for Importer’s Inability to Answer Origin Questionnaire: CESTAT

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Customs Can’t Deny ASEAN AIFTA Preferential Duty Benefit Solely for Importer’s Inability to Answer Origin Questionnaire: CESTAT

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Published on

30/01/2026

By Mariya Paliwala

Customs Can’t Deny ASEAN AIFTA Preferential Duty Benefit Solely for Importer’s Inability to Answer Origin Questionnaire: CESTAT

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The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that preferential customs duty benefits under the ASEAN–India Free Trade Agreement (AIFTA) cannot be denied merely because an importer is unable to furnish upstream manufacturing or raw material details beyond its knowledge, particularly when a valid Certificate of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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ASEAN AIFTA

Customs Can’t Deny ASEAN AIFTA Preferential Duty Benefit Solely for Importer’s Inability to Answer Origin Questionnaire: CESTAT

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