Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring...

Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin routed through Malaysia to wrongly avail preferential duty. Held: Documentary evidence like invoices, certificates, and bills clearly showed Malaysian origin. Revenue relied on inadmissible statements without examining witnesses as required u/s 138B of Customs Act. Supplier in Malaysia did not claim Chinese origin. Oral evidence cannot override documentary evidence. Demands against appellant unsustainable, impugned order set aside, appeal allowed. .....

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