https://www.taxtmi.com/caselaws?id=781893 A genuine certificate of origin supported preferential customs treatment for imported gold jewellery under the ASEAN FTA, because customs had verified the certificate and the Malaysian issuing authority confirmed that the goods were made from local scrap and pawn-broker collected material. On that basis, the declared Malaysian origin satisfied the rules of origin, and the exemption notification benefit could not be denied on presumption or assumption alone. The operative principle is that preferential customs benefit remains available where origin documentation is genuine and corroborated by the issuing authority, absent contrary material showing ineligibility. en-us Thu, 12 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781893 A genuine certificate of origin supported preferential customs treatment for imported gold jewellery under the ASEAN FTA, because customs had verified the certificate and the Malaysian issuing authority confirmed that the goods were made from local scrap and pawn-broker collected material. On that basis, the declared Malaysian origin satisfied the rules of origin, and the exemption notification benefit could not be denied on presumption or assumption alone. The operative principle is that preferential customs benefit remains available where origin documentation is genuine and corroborated by the issuing authority, absent contrary material showing ineligibility. Case-Laws Customs Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781893