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CESTAT allowed the appeal, finding insufficient evidence to substantiate the claim of Pakistani origin for imported goods. The tribunal determined that documentary proof from UAE authorities, including Certificate of Origin and other supporting documents, conclusively established the goods' United Arab Emirates origin. The tribunal rejected the lower authority's presumption based on partial packaging labels, holding that packing materials cannot definitively determine country of origin. Consequently, the order imposing additional duties, fines, and penalties was set aside, vindicating the importer's original self-assessment and supporting documentation.
CESTAT allowed the appeal, finding insufficient evidence to substantiate the claim of Pakistani origin for imported goods. The tribunal determined that documentary proof from UAE authorities, including Certificate of Origin and other supporting documents, conclusively established the goods' United Arab Emirates origin. The tribunal rejected the lower authority's presumption based on partial packaging labels, holding that packing materials cannot definitively determine country of origin. Consequently, the order imposing additional duties, fines, and penalties was set aside, vindicating the importer's original self-assessment and supporting documentation.
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