https://www.taxtmi.com/caselaws?id=110294 The Tribunal determined the country of origin for imported betel-nuts splits from SAARC countries under ITC P.N. 25/RE-98/9702. Despite the goods being purchased from a Sharjah trader, documents confirmed Sri Lanka as the origin. The Tribunal upheld Sri Lanka as the country of origin, emphasizing direct shipment and the Phytosanitary Certificate from Sri Lanka. It set aside the goods' confiscation and penalty, ordering the return of the deposited amount, recognizing commercial realities in determining origin. The appeal favored the appellant, establishing Sri Lanka as the country of origin for the goods. en-us Tue, 16 Sep 2003 00:00:00 +0530 Mon, 16 Apr 2012 11:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110294 The Tribunal determined the country of origin for imported betel-nuts splits from SAARC countries under ITC P.N. 25/RE-98/9702. Despite the goods being purchased from a Sharjah trader, documents confirmed Sri Lanka as the origin. The Tribunal upheld Sri Lanka as the country of origin, emphasizing direct shipment and the Phytosanitary Certificate from Sri Lanka. It set aside the goods' confiscation and penalty, ordering the return of the deposited amount, recognizing commercial realities in determining origin. The appeal favored the appellant, establishing Sri Lanka as the country of origin for the goods. Case-Laws Customs Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110294