https://www.taxtmi.com/caselaws?id=124683 A duly authenticated certificate of origin supported exemption for imported pistachio kernels claimed as Afghan origin under the relevant customs notifications. The contrary material, based on trader opinion from Kabul, was found unreliable because the traders' expertise and representative knowledge of Afghan pistachio varieties were not established. As the certificate was also confirmed genuine by the Embassy of Afghanistan, there was no reliable evidence to displace it or to show that the goods were of non-Afghan origin. The denial of exemption was therefore unsustainable, and the claim succeeded. en-us Thu, 20 Nov 2008 00:00:00 +0530 Thu, 04 Oct 2012 11:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124683 A duly authenticated certificate of origin supported exemption for imported pistachio kernels claimed as Afghan origin under the relevant customs notifications. The contrary material, based on trader opinion from Kabul, was found unreliable because the traders' expertise and representative knowledge of Afghan pistachio varieties were not established. As the certificate was also confirmed genuine by the Embassy of Afghanistan, there was no reliable evidence to displace it or to show that the goods were of non-Afghan origin. The denial of exemption was therefore unsustainable, and the claim succeeded. Case-Laws Customs Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124683