https://www.taxtmi.com/caselaws?id=795177 Preferential tariff exemption for gold jewellery imported from Thailand required a Certificate of Origin issued by the designated Thai authority. Where customs doubted the certificate's authenticity or declared origin, the applicable origin rules required retroactive verification through the issuing authority within the stipulated period. Customs could not independently reject the certificate based on its own assessment of value addition without using that procedure. Consequently, denial of exemption under Notification No. 85/2004-Cus and the related penalty on the partner were unsustainable. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795177 Preferential tariff exemption for gold jewellery imported from Thailand required a Certificate of Origin issued by the designated Thai authority. Where customs doubted the certificate's authenticity or declared origin, the applicable origin rules required retroactive verification through the issuing authority within the stipulated period. Customs could not independently reject the certificate based on its own assessment of value addition without using that procedure. Consequently, denial of exemption under Notification No. 85/2004-Cus and the related penalty on the partner were unsustainable. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795177