https://www.taxtmi.com/caselaws?id=360581 Imported glazed/polished porcelain tiles were found to satisfy the anti-dumping duty exemption conditions because the documentary record, including the import documents, bill of lading, certificate of origin and manufacturer/exporter certificates, established manufacture by the specified manufacturer and export by the specified exporter. Mere internet verification of the brand name embossed on the tiles was treated as insufficient to override the documentary evidence, and the fact that the brand belonged to another group company did not by itself prove non-compliance. The assessee's officer statement was treated as factual rather than an admission against the assessee. The anti-dumping duty demand, confiscation, redemption fine and penalty were not sustained. en-us Fri, 11 May 2018 00:00:00 +0530 Wed, 14 Nov 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360581 Imported glazed/polished porcelain tiles were found to satisfy the anti-dumping duty exemption conditions because the documentary record, including the import documents, bill of lading, certificate of origin and manufacturer/exporter certificates, established manufacture by the specified manufacturer and export by the specified exporter. Mere internet verification of the brand name embossed on the tiles was treated as insufficient to override the documentary evidence, and the fact that the brand belonged to another group company did not by itself prove non-compliance. The assessee's officer statement was treated as factual rather than an admission against the assessee. The anti-dumping duty demand, confiscation, redemption fine and penalty were not sustained. Case-Laws Customs Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360581