Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Appellant imported goods from Malaysia and claimed preferential...
Imported goods from Malaysia, claimed preferential duty under Indo-ASEAN FTA. Revenue alleged Chinese origin. Court upheld Malaysian origin based on documents.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
