https://www.taxtmi.com/caselaws?id=210519 Preferential customs treatment under SAFTA is available only if imported goods satisfy the agreement's rules of origin as originating products of a contracting state. Article 18 makes those rules part of the agreement, Rule 4 requires originating status, and Rule 7 excludes minimal or merely formal processing from creating such status. Where the consignment was certified as UAE origin and no valid certificate established Sri Lankan origin, routing the goods through Sri Lanka did not confer SAFTA eligibility. The customs duty concession was therefore unavailable and the duty demand was upheld. en-us Thu, 29 Sep 2011 00:00:00 +0530 Mon, 23 Jan 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210519 Preferential customs treatment under SAFTA is available only if imported goods satisfy the agreement's rules of origin as originating products of a contracting state. Article 18 makes those rules part of the agreement, Rule 4 requires originating status, and Rule 7 excludes minimal or merely formal processing from creating such status. Where the consignment was certified as UAE origin and no valid certificate established Sri Lankan origin, routing the goods through Sri Lanka did not confer SAFTA eligibility. The customs duty concession was therefore unavailable and the duty demand was upheld. Case-Laws Customs Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210519