https://www.taxtmi.com/caselaws?id=471116 Preferential customs-duty benefit under Notification No. 46/2011-Cus cannot be denied solely on a Board communication where Malaysian certificates of origin remain unproven as forged or invalid. Where Customs doubts the declared origin, the applicable origin rules require verification through the certificate-issuing authority. A circular cannot override that prescribed verification mechanism or narrow the scope of an exemption notification. Accordingly, denial of the preferential-duty exemption without undertaking origin verification was unsustainable. en-us Fri, 28 Jun 2024 00:00:00 +0530 Fri, 21 Aug 2026 16:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471116 Preferential customs-duty benefit under Notification No. 46/2011-Cus cannot be denied solely on a Board communication where Malaysian certificates of origin remain unproven as forged or invalid. Where Customs doubts the declared origin, the applicable origin rules require verification through the certificate-issuing authority. A circular cannot override that prescribed verification mechanism or narrow the scope of an exemption notification. Accordingly, denial of the preferential-duty exemption without undertaking origin verification was unsustainable. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471116