https://www.taxtmi.com/caselaws?id=796471 A relinquishment letter obtained amid customs detention, demurrage and urgent clearance requirements did not constitute voluntary abandonment of a SAFTA preferential-duty claim or bar challenge to reassessment. An undisputed, valid Certificate of Origin issued by Bangladesh's designated authority supported concessional treatment where the prescribed origin-verification procedure, including retrospective verification, was not followed. As no mismatch in quality, classification or valuation, misdeclaration, or fraud was established, the stated basis for confiscation, redemption fine and penalty also failed. The notes state that denial of the preferential rate, differential duty, interest and associated sanctions were unsustainable. 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 A relinquishment letter obtained amid customs detention, demurrage and urgent clearance requirements did not constitute voluntary abandonment of a SAFTA preferential-duty claim or bar challenge to reassessment. An undisputed, valid Certificate of Origin issued by Bangladesh's designated authority supported concessional treatment where the prescribed origin-verification procedure, including retrospective verification, was not followed. As no mismatch in quality, classification or valuation, misdeclaration, or fraud was established, the stated basis for confiscation, redemption fine and penalty also failed. The notes state that denial of the preferential rate, differential duty, interest and associated sanctions were unsustainable. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796471