Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
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Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
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TaxTMI 
TaxTMI 
of 4921 
