https://www.taxtmi.com/caselaws?id=442840 Preferential customs duty under the Thailand-origin notification depended on compliance with the Interim Rules of Origin and production of a valid certificate of origin issued through the prescribed certification mechanism. Indian customs could not generally disregard that certificate by reappraising origin status on the basis of local estimates, recovered documents or statements alone. In the absence of reliable material proving the value of non-originating inputs, and without a proper cancellation or discrediting of the certificates through the prescribed process, denial of the exemption was not justified. The certificates of origin therefore could not be rejected in the manner adopted, and preferential duty relief remained available. en-us Tue, 29 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442840 Preferential customs duty under the Thailand-origin notification depended on compliance with the Interim Rules of Origin and production of a valid certificate of origin issued through the prescribed certification mechanism. Indian customs could not generally disregard that certificate by reappraising origin status on the basis of local estimates, recovered documents or statements alone. In the absence of reliable material proving the value of non-originating inputs, and without a proper cancellation or discrediting of the certificates through the prescribed process, denial of the exemption was not justified. The certificates of origin therefore could not be rejected in the manner adopted, and preferential duty relief remained available. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442840