CESTAT ruled in favor of the appellant regarding disputed origin ...

Malaysian Origin of PVC Flex Banners Upheld After Customs Evidence Found Inadmissible Under Section 138B

February 20, 2025

Case Laws Customs AT

CESTAT ruled in favor of the appellant regarding disputed origin of PVC Flex Banner imports and Anti-Dumping Duty (ADD) applicability. The tribunal found that evidence suggesting Chinese origin was inadmissible as cross-examination was denied for key witnesses under Section 138B of Customs Act. The AIFTA Certificate of Origin from Malaysia's Ministry of International Trade & Industry was deemed valid, with no substantial evidence disproving its authenticity. Swift transfer messages confirmed payments to Malaysian supplier. The tribunal set aside demands for ADD, Customs Duty, and associated penalties on all ten consignments, confirming Malaysian origin and eligibility for concessional duty rates under relevant customs notifications.

View Source

← Previous Next →

CESTAT ruled in favor of the appellant regarding disputed origin ...

Malaysian Origin of PVC Flex Banners Upheld After Customs Evidence Found Inadmissible Under Section 138B

February 20, 2025

Case Laws Customs AT

You may also like:

Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs...

Levy of Anti-Dumping Duty - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - country of origin - Without checking the authenticity of the certificate...

Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin...

Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of...

Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The...

Concessional rate of duty - country of origin of goods - The Country of Origin Certificates are conclusive evidence since these are issued by the Designated Committee of...

Import of cocoa powder under free trade agreement - origin of goods - Benefit of exemption from duty of customs - to displace the certificate of origin issued by the...

Classification of supply - Printing of contents on Poly Vinyl Chloride (PVC) banners - supply of goods or not - The transaction of printing of content provided by the...

Import of foods of Malaysian origin - Benefit of Exemption under Preferential Trade Agreement - failure to prove the condition of qualifying value content of the goods...

Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the...

CESTAT upheld the Commissioner's order exempting 19 pallets from anti-dumping duty as their Chinese/Taiwanese origin was not proved. While misdeclaration was established...

Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate -...

Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian...

Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

Quick Updates: