https://www.taxtmi.com/caselaws?id=785739 A preferential customs exemption for Thai-origin silver jewellery was held available where a valid Certificate of Origin issued by the Thai authority was on record with the import documents. The customs authority could not deny the benefit merely because the importer gave incomplete questionnaire replies, especially on raw-material sourcing and refinery details outside its direct knowledge. Under the applicable origin-verification rules, any doubt had to be addressed through the prescribed verification process with the issuing authority, and there was no evidence that the certificate was forged or unauthentic. The duty demand and the order sustaining it were set aside. en-us Thu, 29 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785739 A preferential customs exemption for Thai-origin silver jewellery was held available where a valid Certificate of Origin issued by the Thai authority was on record with the import documents. The customs authority could not deny the benefit merely because the importer gave incomplete questionnaire replies, especially on raw-material sourcing and refinery details outside its direct knowledge. Under the applicable origin-verification rules, any doubt had to be addressed through the prescribed verification process with the issuing authority, and there was no evidence that the certificate was forged or unauthentic. The duty demand and the order sustaining it were set aside. Case-Laws Customs Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785739