Certificate of origin prevails for customs exemption when unsupported trader opinion fails to displace authenticated Afghan origin evidence.

A duly authenticated certificate of origin supported exemption for imported pistachio kernels claimed as Afghan origin under the relevant customs notifications. The contrary material, based on trader opinion from Kabul, was found unreliable because the traders' expertise and representative knowledge of Afghan pistachio varieties were not established. As the certificate was also confirmed genuine by the Embassy of Afghanistan, there was no reliable evidence to displace it or to show that the goods were of non-Afghan origin. The denial of exemption was therefore unsustainable, and the claim succeeded.

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Issues: Whether the imported pistachio kernels were entitled to exemption under Notification No. 76/03-Cus. read with Notification No. 33/03-Cus. on the basis that they were of Afghan origin and supported by a valid certificate of origin.

Analysis: The exemption claimed was founded on the certificate of origin showing Afghan origin of the goods. The contrary material consisted of an opinion obtained from traders in Kabul, but their expertise or representative knowledge of Afghan pistachio varieties was not established. The certificate of origin was also confirmed to be genuine by the Embassy of Afghanistan. In these circumstances, there was no reliable evidence to displace the certificate of origin or to conclude that the goods were of non-Afghan origin.

Conclusion: The denial of exemption could not be sustained and the issue was decided in favour of the assessee.

Ratio Decidendi: A duly authenticated certificate of origin cannot be disregarded on the basis of unproved trader opinion unless reliable contrary evidence establishes that the goods are not of the declared origin.

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