https://www.taxtmi.com/caselaws?id=752523 A valid certificate of origin issued by the designated authority of the exporting contracting State and verified by the Revenue was treated as sufficient for SAFTA preferential exemption, and customs authorities could not disregard it on their own assessment of origin or value addition absent proof that the certificate was false, invalid, cancelled or withdrawn. Mere buyer-seller correspondence, alleged inflated value, or processing of imported crude palm oil before export was held insufficient to defeat the certificate. On that basis, denial of the exemption under Notification No. 99/2011-Cus. was unsustainable, and the consequent demand, confiscation and penalties could not be maintained. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 13 May 2024 08:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752523 A valid certificate of origin issued by the designated authority of the exporting contracting State and verified by the Revenue was treated as sufficient for SAFTA preferential exemption, and customs authorities could not disregard it on their own assessment of origin or value addition absent proof that the certificate was false, invalid, cancelled or withdrawn. Mere buyer-seller correspondence, alleged inflated value, or processing of imported crude palm oil before export was held insufficient to defeat the certificate. On that basis, denial of the exemption under Notification No. 99/2011-Cus. was unsustainable, and the consequent demand, confiscation and penalties could not be maintained. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752523