https://www.taxtmi.com/caselaws?id=440977 Preferential tariff treatment under the ASEAN notification was protected by the certificate of origin issued by the exporting country's designated authority, and customs could not deny the exemption on the basis of an inconclusive laboratory report alone. Where doubt arose about the certificate or goods description, the prescribed consultation procedure with the issuing authority had to be followed before rejection. Because that mechanism was not used and the test material was unclear and internally inconsistent, the certificate was not displaced. The denial of exemption was therefore unsustainable, and the linked demand, interest, penalty, and confiscation could not be upheld. en-us Thu, 20 Jul 2023 00:00:00 +0530 Sun, 30 Jul 2023 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440977 Preferential tariff treatment under the ASEAN notification was protected by the certificate of origin issued by the exporting country's designated authority, and customs could not deny the exemption on the basis of an inconclusive laboratory report alone. Where doubt arose about the certificate or goods description, the prescribed consultation procedure with the issuing authority had to be followed before rejection. Because that mechanism was not used and the test material was unclear and internally inconsistent, the certificate was not displaced. The denial of exemption was therefore unsustainable, and the linked demand, interest, penalty, and confiscation could not be upheld. Case-Laws Customs Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440977