https://www.taxtmi.com/caselaws?id=121895 A Certificate of Origin supporting preferential duty under SAPTA may be disregarded where the stated origin is inconsistent with established facts and no contrary evidence shows the goods were genuinely of that origin. On the record, the import of cloves was treated as not qualifying for concessional assessment because Pakistan was not shown to be their place of origin. The declared transaction value may also be rejected under the Customs Valuation Rules where it is found unreliable, and contemporaneous import data may be used as the assessment basis. The article states that contemporaneous NIDB pricing was accepted as a valid substitute for the declared value. 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 A Certificate of Origin supporting preferential duty under SAPTA may be disregarded where the stated origin is inconsistent with established facts and no contrary evidence shows the goods were genuinely of that origin. On the record, the import of cloves was treated as not qualifying for concessional assessment because Pakistan was not shown to be their place of origin. The declared transaction value may also be rejected under the Customs Valuation Rules where it is found unreliable, and contemporaneous import data may be used as the assessment basis. The article states that contemporaneous NIDB pricing was accepted as a valid substitute for the declared value. Case-Laws Customs Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121895