https://www.taxtmi.com/caselaws?id=357173 The Tribunal overturned the decision of the adjudicating authority, ruling in favor of the appellant on both issues. The appellant's argument that without a BIS report, it could not be definitively established that the batteries did not meet ISO specifications was accepted. Additionally, the Tribunal found insufficient evidence to support the claim that the goods were manufactured in China rather than Malaysia, emphasizing the importance of proper documentation and certificates of origin. Consequently, the initial order for re-export and penalties was set aside, and the case was remanded for further review. en-us Wed, 14 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357173 The Tribunal overturned the decision of the adjudicating authority, ruling in favor of the appellant on both issues. The appellant's argument that without a BIS report, it could not be definitively established that the batteries did not meet ISO specifications was accepted. Additionally, the Tribunal found insufficient evidence to support the claim that the goods were manufactured in China rather than Malaysia, emphasizing the importance of proper documentation and certificates of origin. Consequently, the initial order for re-export and penalties was set aside, and the case was remanded for further review. Case-Laws Customs Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357173