https://www.taxtmi.com/caselaws?id=772433 Preferential customs exemption under a treaty-based origin regime could not be denied by substituting the prescribed origin-verification procedure with the authorities' own assessment of value addition; the certificate of origin had to be tested only through the applicable rules, so the duty demand failed. Confiscation of seized gold jewellery also could not stand because smuggling was not proved and the statutory burden remained on customs once the import documents supporting origin were produced. Mere suspicion or adverse inference was insufficient, and the penal consequences were therefore unsustainable. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772433 Preferential customs exemption under a treaty-based origin regime could not be denied by substituting the prescribed origin-verification procedure with the authorities' own assessment of value addition; the certificate of origin had to be tested only through the applicable rules, so the duty demand failed. Confiscation of seized gold jewellery also could not stand because smuggling was not proved and the statutory burden remained on customs once the import documents supporting origin were produced. Mere suspicion or adverse inference was insufficient, and the penal consequences were therefore unsustainable. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772433