https://www.taxtmi.com/caselaws?id=442840 The Tribunal held that customs officers must strictly follow the scheme of preferential rates outlined in the notification and Interim Rules of Origin without discretion to deny preferential duty benefits on imports of 'gold jewellery' and 'diamond-studded gold jewellery' from Thailand. The Tribunal emphasized the importance of valid certificates of origin issued by competent authorities and ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals. The decision reaffirmed the necessity to adhere to certification and procedural requirements as per relevant notifications and rules. 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 The Tribunal held that customs officers must strictly follow the scheme of preferential rates outlined in the notification and Interim Rules of Origin without discretion to deny preferential duty benefits on imports of 'gold jewellery' and 'diamond-studded gold jewellery' from Thailand. The Tribunal emphasized the importance of valid certificates of origin issued by competent authorities and ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals. The decision reaffirmed the necessity to adhere to certification and procedural requirements as per relevant notifications and rules. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442840