https://www.taxtmi.com/caselaws?id=102676 Customs exemption based on a prescribed certificate cannot be denied merely because the customs authority doubts the facts on which the certificate was issued. Where a competent authority has issued the certificate under the notification, the proper course is verification through the issuing authority or other appropriate channels, not outright rejection on unilateral assessment. The text also notes that where similar certificates were reportedly accepted in later imports, the factual position required fresh examination by the adjudicating authority. The matter was therefore remanded for reconsideration after dispensing with pre-deposit. en-us Tue, 20 Nov 2001 00:00:00 +0530 Wed, 15 Feb 2012 17:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102676 Customs exemption based on a prescribed certificate cannot be denied merely because the customs authority doubts the facts on which the certificate was issued. Where a competent authority has issued the certificate under the notification, the proper course is verification through the issuing authority or other appropriate channels, not outright rejection on unilateral assessment. The text also notes that where similar certificates were reportedly accepted in later imports, the factual position required fresh examination by the adjudicating authority. The matter was therefore remanded for reconsideration after dispensing with pre-deposit. Case-Laws Customs Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102676