https://www.taxtmi.com/caselaws?id=785483 Preferential duty exemption under SAFTA cannot be denied merely because a country of origin certificate was not verified by the issuing authority, where the certificate was issued by the competent authority, was neither withdrawn nor cancelled, and no finding of falsity was recorded. The Tribunal noted that customs had no conclusive verification report to displace the certificate or prove the origin declaration incorrect. In the absence of evidence that the certificate was fake, incorrect, or otherwise invalid, the exemption remained available and the denial was unsustainable. en-us Thu, 11 Dec 2025 00:00:00 +0530 Sat, 24 Jan 2026 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785483 Preferential duty exemption under SAFTA cannot be denied merely because a country of origin certificate was not verified by the issuing authority, where the certificate was issued by the competent authority, was neither withdrawn nor cancelled, and no finding of falsity was recorded. The Tribunal noted that customs had no conclusive verification report to displace the certificate or prove the origin declaration incorrect. In the absence of evidence that the certificate was fake, incorrect, or otherwise invalid, the exemption remained available and the denial was unsustainable. Case-Laws Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785483