https://www.taxtmi.com/highlights?id=79408 Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin routed through Malaysia to wrongly avail preferential duty. Held: Documentary evidence like invoices, certificates, and bills clearly showed Malaysian origin. Revenue relied on inadmissible statements without examining witnesses as required u/s 138B of Customs Act. Supplier in Malaysia did not claim Chinese origin. Oral evidence cannot override documentary evidence. Demands against appellant unsustainable, impugned order set aside, appeal allowed. en-us Mon, 15 Jul 2024 08:17:55 +0530 Mon, 15 Jul 2024 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79408 Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin routed through Malaysia to wrongly avail preferential duty. Held: Documentary evidence like invoices, certificates, and bills clearly showed Malaysian origin. Revenue relied on inadmissible statements without examining witnesses as required u/s 138B of Customs Act. Supplier in Malaysia did not claim Chinese origin. Oral evidence cannot override documentary evidence. Demands against appellant unsustainable, impugned order set aside, appeal allowed. Highlights Customs Mon, 15 Jul 2024 08:17:55 +0530 https://www.taxtmi.com/highlights?id=79408