https://www.taxtmi.com/caselaws?id=799915 Preferential-duty exemption based on a certificate of origin cannot be denied unless reliable, certificate-specific retroactive verification establishes that the certificate is invalid or non-genuine. Verification relating to a different certificate or another importer cannot be applied mechanically to separately issued certificates. Where imported goods are unavailable for confiscation and were not released against a bond or undertaking, redemption fine in lieu of confiscation is not imposable. These principles preserve the preferential tariff claim and negate consequential differential duty, interest, penalty and confiscatory liability. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799915 Preferential-duty exemption based on a certificate of origin cannot be denied unless reliable, certificate-specific retroactive verification establishes that the certificate is invalid or non-genuine. Verification relating to a different certificate or another importer cannot be applied mechanically to separately issued certificates. Where imported goods are unavailable for confiscation and were not released against a bond or undertaking, redemption fine in lieu of confiscation is not imposable. These principles preserve the preferential tariff claim and negate consequential differential duty, interest, penalty and confiscatory liability. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799915