https://www.taxtmi.com/caselaws?id=796471 SAFTA preferential-duty entitlement remains available where an undisputed, valid Certificate of Origin confirms that goods were wholly produced or obtained in the exporting State and the prescribed origin-verification procedure has not been followed. A purported relinquishment of that claim, obtained amid customs detention, demurrage and urgent clearance requirements, does not constitute voluntary relinquishment or prevent challenge to reassessment. Denial of the preference consequently cannot support differential duty or interest. Where examination reveals no discrepancy in quality, classification or valuation, goods are not seized, and no misdeclaration or fraud is established, confiscation, redemption fine and penalty lack a sustainable basis. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796471 SAFTA preferential-duty entitlement remains available where an undisputed, valid Certificate of Origin confirms that goods were wholly produced or obtained in the exporting State and the prescribed origin-verification procedure has not been followed. A purported relinquishment of that claim, obtained amid customs detention, demurrage and urgent clearance requirements, does not constitute voluntary relinquishment or prevent challenge to reassessment. Denial of the preference consequently cannot support differential duty or interest. Where examination reveals no discrepancy in quality, classification or valuation, goods are not seized, and no misdeclaration or fraud is established, confiscation, redemption fine and penalty lack a sustainable basis. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796471