SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.

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....SAFTA preferential duty exemption applied to Bangladesh-origin garment imports because verified Certificates of Origin were linked to invoices and Bills of Entry, Bangladesh authorities confirmed their validity, and no evidence established intellectual-property infringement. Customs detention and provisional release conditions were therefore unsustainable, requiring release against the assessed Bills of Entry with preferential treatment. Enhanced assessable value based on an undisclosed market enquiry lacked particulars or documentary support and was set aside. Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 required complete waiver of demurrage, detention and allied charges because the goods had been unlawfully detained.....