https://www.taxtmi.com/caselaws?id=767253 The dispute concerned whether imported fresh garlic could receive preferential treatment under SAFTA and be provisionally released without a bank guarantee, where Customs questioned Afghanistan as the country of origin because the port of loading was shown as UAE and the transit chain was incomplete. In view of the missing origin and transit documents, and the perishable nature of the goods, the Delhi HC permitted the importer to place the writ petition and annexures before the Commissioner of Customs for examination. The authority was directed to consider any missing documents and decide the claim expeditiously. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767253 The dispute concerned whether imported fresh garlic could receive preferential treatment under SAFTA and be provisionally released without a bank guarantee, where Customs questioned Afghanistan as the country of origin because the port of loading was shown as UAE and the transit chain was incomplete. In view of the missing origin and transit documents, and the perishable nature of the goods, the Delhi HC permitted the importer to place the writ petition and annexures before the Commissioner of Customs for examination. The authority was directed to consider any missing documents and decide the claim expeditiously. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767253