https://www.taxtmi.com/caselaws?id=458532 The Tribunal ruled in favor of the appellant, confirming "Alkali Company" as the manufacturer of the goods, thereby entitling them to a lower Anti-Dumping duty rate under Notification No. 32/2019-Cus. (ADD). The Tribunal emphasized the significance of documentary evidence, dismissing the department's reliance on the manufacturer's name found on the sacks. The department's appeal was rejected, and the appellant was granted consequential relief, underscoring the necessity for substantial evidence over assumptions in determining Anti-Dumping duty liabilities. en-us Tue, 27 Aug 2024 00:00:00 +0530 Mon, 04 Nov 2024 16:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458532 The Tribunal ruled in favor of the appellant, confirming "Alkali Company" as the manufacturer of the goods, thereby entitling them to a lower Anti-Dumping duty rate under Notification No. 32/2019-Cus. (ADD). The Tribunal emphasized the significance of documentary evidence, dismissing the department's reliance on the manufacturer's name found on the sacks. The department's appeal was rejected, and the appellant was granted consequential relief, underscoring the necessity for substantial evidence over assumptions in determining Anti-Dumping duty liabilities. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458532