https://www.taxtmi.com/caselaws?id=442464 The Tribunal found in favor of the appellant regarding the authenticity and validity of the Certificate of Origin for PVC Sheeting Flex Banner imported from Malaysia. The department failed to follow the required procedure under Rule 9 of the Customs Tariff Rules 2011, leading to the dismissal of their allegations that the goods were of Chinese origin. The Tribunal emphasized the necessity of proper verification and adherence to procedural requirements, ultimately setting aside the impugned order and allowing the appeal. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442464 The Tribunal found in favor of the appellant regarding the authenticity and validity of the Certificate of Origin for PVC Sheeting Flex Banner imported from Malaysia. The department failed to follow the required procedure under Rule 9 of the Customs Tariff Rules 2011, leading to the dismissal of their allegations that the goods were of Chinese origin. The Tribunal emphasized the necessity of proper verification and adherence to procedural requirements, ultimately setting aside the impugned order and allowing the appeal. Case-Laws Customs Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442464