https://www.taxtmi.com/caselaws?id=471472 Country-of-origin certificates issued by the exporting country's competent authority require reliable verification before customs authorities may reject the declared origin. Under the Rules of Origin framework, doubts over origin call for verification through the competent verification authority; visual inspection, discrepant photocopies and uncorroborated statements do not reliably displace such certificates. A food-safety no-objection certificate issued after inspection also prevents an alleged labelling breach from independently supporting confiscation. Without cogent evidence of knowingly false declarations or certificate manipulation, confiscation for misdeclaration and related penalties for improper importation or use of false documents are unsustainable. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 03 Sep 2026 17:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471472 Country-of-origin certificates issued by the exporting country's competent authority require reliable verification before customs authorities may reject the declared origin. Under the Rules of Origin framework, doubts over origin call for verification through the competent verification authority; visual inspection, discrepant photocopies and uncorroborated statements do not reliably displace such certificates. A food-safety no-objection certificate issued after inspection also prevents an alleged labelling breach from independently supporting confiscation. Without cogent evidence of knowingly false declarations or certificate manipulation, confiscation for misdeclaration and related penalties for improper importation or use of false documents are unsustainable. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471472