https://www.taxtmi.com/caselaws?id=797532 Brass scrap shown as originating in the UAE is treated as originating in Pakistan where matching container and seal records establish loading at Karachi and transit through Jebel Ali without unloading or reloading, corroborated by statements that only the bill of lading date changed. Pre-shipment inspection certificates cannot establish UAE origin without an actual UAE inspection. Once Pakistani origin is established, the goods fall under tariff item 98060000 and attract the enhanced customs duty prescribed for goods originating in or exported from Pakistan. Reassessment may consequently sustain confiscation, redemption fine and penalties for origin misdeclaration. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797532 Brass scrap shown as originating in the UAE is treated as originating in Pakistan where matching container and seal records establish loading at Karachi and transit through Jebel Ali without unloading or reloading, corroborated by statements that only the bill of lading date changed. Pre-shipment inspection certificates cannot establish UAE origin without an actual UAE inspection. Once Pakistani origin is established, the goods fall under tariff item 98060000 and attract the enhanced customs duty prescribed for goods originating in or exported from Pakistan. Reassessment may consequently sustain confiscation, redemption fine and penalties for origin misdeclaration. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797532