https://www.taxtmi.com/caselaws?id=794230 A duly authenticated Certificate of Origin issued by the designated Thai authority could not be discredited by Indian customs to deny concessional duty, because the Thai authorities had confirmed its authenticity and the Indian authorities could not go behind it without undermining the Interim Rules of Origin under the Indo-Thai Free Trade Agreement. Statements recorded under Section 108 of the Customs Act, 1962 could not affect the authenticity of such a certificate. The matter was treated as predominantly factual, and no substantial question of law arose; the challenge to the certificate failed and the Revenue's appeal was dismissed. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794230 A duly authenticated Certificate of Origin issued by the designated Thai authority could not be discredited by Indian customs to deny concessional duty, because the Thai authorities had confirmed its authenticity and the Indian authorities could not go behind it without undermining the Interim Rules of Origin under the Indo-Thai Free Trade Agreement. Statements recorded under Section 108 of the Customs Act, 1962 could not affect the authenticity of such a certificate. The matter was treated as predominantly factual, and no substantial question of law arose; the challenge to the certificate failed and the Revenue's appeal was dismissed. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794230