https://www.taxtmi.com/caselaws?id=750941 Preferential customs exemption under the AIFTA framework depends on satisfaction of the originating criteria, including prescribed value addition and tariff classification requirements, supported by a valid certificate of origin. Where the record contains certificates issued by the exporting country's authority, denial of the benefit should not rest only on intelligence inputs or an incomplete verification exercise. If the authenticity of the certificate or the exporter's manufacturing claim remains unresolved, conclusive rejection of exemption is not justified and further inquiry is required before denial and consequential duty demand are affirmed. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750941 Preferential customs exemption under the AIFTA framework depends on satisfaction of the originating criteria, including prescribed value addition and tariff classification requirements, supported by a valid certificate of origin. Where the record contains certificates issued by the exporting country's authority, denial of the benefit should not rest only on intelligence inputs or an incomplete verification exercise. If the authenticity of the certificate or the exporter's manufacturing claim remains unresolved, conclusive rejection of exemption is not justified and further inquiry is required before denial and consequential duty demand are affirmed. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750941