https://www.taxtmi.com/caselaws?id=764624 A duly issued and un-cancelled certificate of origin, supported by commercial and phytosanitary documents, was treated as sufficient to establish UAE origin of the imported dry dates. Unsigned export declarations and container tracking details, without verification from the exporting country's customs or competent authority, were held inadequate to displace the origin certificate. Penalties under customs law were also found unsustainable because the record did not show collusion, wilful misstatement, suppression, or conscious use of false documents. The impugned order was annulled and the importer received consequential relief. en-us Tue, 14 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764624 A duly issued and un-cancelled certificate of origin, supported by commercial and phytosanitary documents, was treated as sufficient to establish UAE origin of the imported dry dates. Unsigned export declarations and container tracking details, without verification from the exporting country's customs or competent authority, were held inadequate to displace the origin certificate. Penalties under customs law were also found unsustainable because the record did not show collusion, wilful misstatement, suppression, or conscious use of false documents. The impugned order was annulled and the importer received consequential relief. Case-Laws Customs Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764624