https://www.taxtmi.com/caselaws?id=772581 Re-assessment of imported dry dates under the Customs Act was held unsustainable because the alleged Pakistan origin was not proved on the evidence. Partial packaging labels on some gunny bags were treated as insufficient to determine origin of the entire consignment, while the Certificate of Origin, bill of lading, commercial invoice and Plant Quarantine certification supported UAE origin. On that basis, the altered classification and enhanced duty demand failed, and the confiscation, redemption fine and penalties based on misdeclaration also could not stand. en-us Fri, 06 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772581 Re-assessment of imported dry dates under the Customs Act was held unsustainable because the alleged Pakistan origin was not proved on the evidence. Partial packaging labels on some gunny bags were treated as insufficient to determine origin of the entire consignment, while the Certificate of Origin, bill of lading, commercial invoice and Plant Quarantine certification supported UAE origin. On that basis, the altered classification and enhanced duty demand failed, and the confiscation, redemption fine and penalties based on misdeclaration also could not stand. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772581