https://www.taxtmi.com/caselaws?id=755547 CESTAT Ahmedabad allowed the appeal and set aside the demand order. Revenue alleged wrongful availment of preferential duty under Indo-ASEAN FTA notification, claiming goods imported from Malaysia were actually of Chinese origin routed through Malaysia. The tribunal found all import documents including bill of entry, commercial invoice, mill inspection certificate, bill of lading, and certificate of origin clearly established Malaysian origin. Revenue's case relied on statements of two persons who were not examined during adjudication proceedings, making their statements inadmissible under Section 138B of Customs Act. The tribunal held documentary evidence takes precedence over oral evidence, and revenue failed to provide cogent material to substantiate serious allegations against the appellant. en-us Fri, 12 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755547 CESTAT Ahmedabad allowed the appeal and set aside the demand order. Revenue alleged wrongful availment of preferential duty under Indo-ASEAN FTA notification, claiming goods imported from Malaysia were actually of Chinese origin routed through Malaysia. The tribunal found all import documents including bill of entry, commercial invoice, mill inspection certificate, bill of lading, and certificate of origin clearly established Malaysian origin. Revenue's case relied on statements of two persons who were not examined during adjudication proceedings, making their statements inadmissible under Section 138B of Customs Act. The tribunal held documentary evidence takes precedence over oral evidence, and revenue failed to provide cogent material to substantiate serious allegations against the appellant. Case-Laws Customs Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755547