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of 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 authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
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