https://www.taxtmi.com/caselaws?id=448382 The appeal was allowed by the court, as the lower authorities confirmed the order without proper verification of the certificate of origin, violating the Customs Tariff Rules. The judgment highlighted the necessity of complying with the provisions of the free trade agreement, specifically the requirement for a retroactive check for origin verification to ensure the authenticity of certificates. The decision emphasized that the department's reliance on presumptions and assumptions without concrete evidence was not legally sustainable. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 18 Jan 2024 08:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448382 The appeal was allowed by the court, as the lower authorities confirmed the order without proper verification of the certificate of origin, violating the Customs Tariff Rules. The judgment highlighted the necessity of complying with the provisions of the free trade agreement, specifically the requirement for a retroactive check for origin verification to ensure the authenticity of certificates. The decision emphasized that the department's reliance on presumptions and assumptions without concrete evidence was not legally sustainable. Case-Laws Customs Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448382