https://www.taxtmi.com/caselaws?id=770773 Under the SAFTA framework, exemption under Notification No. 99/2011-Cus could not be denied where the certificate of origin was issued by the competent Afghan authority and its validity was not disproved through the prescribed verification process. Limited slips in a few bags and alleged defects in phytosanitary certificates were insufficient to displace the verified origin certificate or to show that the entire consignment was non-Afghan. On that basis, the customs demand, confiscation, interest, and penalties were not sustainable because the department did not establish misdeclaration of origin on the evidence required by the preferential trade regime. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770773 Under the SAFTA framework, exemption under Notification No. 99/2011-Cus could not be denied where the certificate of origin was issued by the competent Afghan authority and its validity was not disproved through the prescribed verification process. Limited slips in a few bags and alleged defects in phytosanitary certificates were insufficient to displace the verified origin certificate or to show that the entire consignment was non-Afghan. On that basis, the customs demand, confiscation, interest, and penalties were not sustainable because the department did not establish misdeclaration of origin on the evidence required by the preferential trade regime. Case-Laws Customs Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770773