https://www.taxtmi.com/caselaws?id=241273 Anti-dumping duty could not be sustained on imported measuring tapes where the goods were merely declared at clearance and no examination, sample drawing, or other record-based verification established that they were made of iron, steel, or fibre glass. In the absence of inspection of the stock or buyers' evidence, the factual foundation needed to apply Notification No. 49/2009-Cus. was not proved. The demand was therefore held unsustainable for want of evidence, and the impugned order was set aside. en-us Mon, 07 May 2012 00:00:00 +0530 Fri, 20 Dec 2013 05:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241273 Anti-dumping duty could not be sustained on imported measuring tapes where the goods were merely declared at clearance and no examination, sample drawing, or other record-based verification established that they were made of iron, steel, or fibre glass. In the absence of inspection of the stock or buyers' evidence, the factual foundation needed to apply Notification No. 49/2009-Cus. was not proved. The demand was therefore held unsustainable for want of evidence, and the impugned order was set aside. Case-Laws Customs Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241273