https://www.taxtmi.com/caselaws?id=121895 Preferential duty under the SAPTA notification was unavailable for imported cloves supported by a Pakistan Certificate of Origin because cloves were not grown in Pakistan and available material indicated misuse of the arrangement through routing from non-producing countries. In the absence of evidence establishing Pakistan origin, the certificate could be disregarded. The declared transaction value was also rejected under the Customs Valuation Rules after it was found unreliable; contemporaneous import prices from NIDB provided a reliable assessment basis, reinforced by prior acceptance of an enhanced value for one consignment. Denial of concessional duty and reassessment using contemporaneous value were sustained. en-us Tue, 05 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121895 Preferential duty under the SAPTA notification was unavailable for imported cloves supported by a Pakistan Certificate of Origin because cloves were not grown in Pakistan and available material indicated misuse of the arrangement through routing from non-producing countries. In the absence of evidence establishing Pakistan origin, the certificate could be disregarded. The declared transaction value was also rejected under the Customs Valuation Rules after it was found unreliable; contemporaneous import prices from NIDB provided a reliable assessment basis, reinforced by prior acceptance of an enhanced value for one consignment. Denial of concessional duty and reassessment using contemporaneous value were sustained. Case-Laws Customs Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121895