https://www.taxtmi.com/caselaws?id=797137 Concessional customs-duty exemption for Malaysian imports remained available where 37 of 38 Certificates of Origin were neither cancelled nor revoked and had been verified and accepted at clearance; a later communication without particulars of contravention or evidence of collusion could not invalidate them. The declared transaction value could not be rejected merely by reference to contemporary imports, absent evidence of payments beyond invoice value or documentary grounds for rejection. As misdeclaration of origin and undervaluation were not established, suppression with intent to evade duty was not proved and no penalty was imposable. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797137 Concessional customs-duty exemption for Malaysian imports remained available where 37 of 38 Certificates of Origin were neither cancelled nor revoked and had been verified and accepted at clearance; a later communication without particulars of contravention or evidence of collusion could not invalidate them. The declared transaction value could not be rejected merely by reference to contemporary imports, absent evidence of payments beyond invoice value or documentary grounds for rejection. As misdeclaration of origin and undervaluation were not established, suppression with intent to evade duty was not proved and no penalty was imposable. Case-Laws Customs Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797137