Genuine certificate of origin supports ASEAN FTA customs benefit when corroborated by the issuing authority.

A genuine certificate of origin supported preferential customs treatment for imported gold jewellery under the ASEAN FTA, because customs had verified the certificate and the Malaysian issuing authority confirmed that the goods were made from local scrap and pawn-broker collected material. On that basis, the declared Malaysian origin satisfied the rules of origin, and the exemption notification benefit could not be denied on presumption or assumption alone. The operative principle is that preferential customs benefit remains available where origin documentation is genuine and corroborated by the issuing authority, absent contrary material showing ineligibility.

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Issues: Whether the imported gold jewellery was entitled to preferential benefit under the ASEAN FTA on the basis of a genuine certificate of origin showing Malaysia as the country of origin, and whether denial of the notification benefit was justified.

Analysis: The certificate of origin had been accepted as genuine and was signature-verified by the customs authorities. The issuing authority in Malaysia confirmed that the jewellery was made from local scrap and material collected by pawn brokers, which supported the origin declaration. On that basis, the Tribunal held that the goods satisfied the declared origin requirement and the benefit of the exemption notification could not be denied on presumption or assumption.

Conclusion: The appellant was entitled to the FTA notification benefit and no duty was payable.

Ratio Decidendi: Where the certificate of origin is genuine and the issuing authority confirms the declared origin, preferential customs benefit cannot be denied without contrary material establishing ineligibility under the rules of origin.

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