https://www.taxtmi.com/caselaws?id=360808 Where the designated origin authorities certified Sri Lanka as the country of origin and the contrary laboratory or institutional material was inconclusive, the customs benefit could not be denied on the basis of reused packing markings or unsubstantiated document objections. The record also supported the genuineness of the transaction through banking channels, and selective denial across similarly placed containers was not justified without a reasoned basis. On that footing, the misdeclaration allegation failed and the concessional benefit under the customs notification was upheld. en-us Mon, 21 May 2018 00:00:00 +0530 Wed, 23 May 2018 07:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360808 Where the designated origin authorities certified Sri Lanka as the country of origin and the contrary laboratory or institutional material was inconclusive, the customs benefit could not be denied on the basis of reused packing markings or unsubstantiated document objections. The record also supported the genuineness of the transaction through banking channels, and selective denial across similarly placed containers was not justified without a reasoned basis. On that footing, the misdeclaration allegation failed and the concessional benefit under the customs notification was upheld. Case-Laws Customs Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360808