https://www.taxtmi.com/highlights?id=92697 SC allowed the appeal and set aside the Tribunal's order, holding that the importer was entitled to concessional basic customs duty only upon satisfaction of the condition precedent: declaration of place of origin and production of a Certificate of Origin conforming to the Customs Tariff rules governing determination of origin under the India-Korea PTA. The Court found the Certificate's exporter declaration (Clause 12) and customs certification (Clause 13) demonstrated origin in the Republic of Korea, and that the Tribunal erred in treating the record as deficient. The matter is remitted insofar as necessary to the proper officer for verification consistent with the SC's findings and grant of benefit if origin is established. en-us Sat, 20 Sep 2025 08:38:47 +0530 Sat, 20 Sep 2025 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92697 SC allowed the appeal and set aside the Tribunal's order, holding that the importer was entitled to concessional basic customs duty only upon satisfaction of the condition precedent: declaration of place of origin and production of a Certificate of Origin conforming to the Customs Tariff rules governing determination of origin under the India-Korea PTA. The Court found the Certificate's exporter declaration (Clause 12) and customs certification (Clause 13) demonstrated origin in the Republic of Korea, and that the Tribunal erred in treating the record as deficient. The matter is remitted insofar as necessary to the proper officer for verification consistent with the SC's findings and grant of benefit if origin is established. Highlights Customs Sat, 20 Sep 2025 08:38:47 +0530 https://www.taxtmi.com/highlights?id=92697