SAFTA rules of origin govern customs concession; routing goods through a SAARC country does not create preferential eligibility.

Preferential customs treatment under SAFTA is available only if imported goods satisfy the agreement's rules of origin as originating products of a contracting state. Article 18 makes those rules part of the agreement, Rule 4 requires originating status, and Rule 7 excludes minimal or merely formal processing from creating such status. Where the consignment was certified as UAE origin and no valid certificate established Sri Lankan origin, routing the goods through Sri Lanka did not confer SAFTA eligibility. The customs duty concession was therefore unavailable and the duty demand was upheld.

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Issues: Whether the petitioner was entitled to customs duty concession under SAFTA for dates imported through Sri Lanka when the goods were of UAE origin and no valid proof of originating status was produced.

Analysis: Preferential treatment under the SAFTA framework depends on the goods satisfying the rules of origin incorporated into the agreement. Article 18 makes the rules of origin an integral part of the agreement, and Rule 4 requires that the products be originating products of a contracting state. Rule 7 excludes merely formal or minimal processing from conferring originating status. On the admitted facts, the consignment was certified as UAE origin, no certificate of origin establishing Sri Lankan origin was produced, and the import through Sri Lanka did not by itself satisfy the origin requirement.

Conclusion: The claim for SAFTA benefit was rejected, and the customs duty demand was upheld.

Final Conclusion: Duty concession under SAFTA was unavailable because the goods did not qualify as originating products of a contracting state merely by being routed through a SAARC country.

Ratio Decidendi: Preferential treatment under SAFTA is available only when the imported goods satisfy the agreement's rules of origin as originating products of a contracting state; mere routing or importation through a SAARC country does not confer entitlement.

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