Country of Origin certificate cannot be ignored unless proved forged

S. S. Overseas Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Principal Commissioner not justified in concluding that dry dates imported were of Pakistan origin and not UAE origin since certificate of origin was duly issued by competent authority in UAE and nothing on record proved that country of origin certificate was forged. Facts- The appellant claims that its representative negotiated with M/s. GVO Global FTZ, UAE for import of dry dates of UAE origin. Accordingly, a sales contract dated 02.07.2019 was entered into for supply of 55 MT of dry dates at the rate o...