https://www.taxtmi.com/caselaws?id=763577 Anti-dumping duty could not be levied on 19 unmarked pallets where the department failed to prove Taiwanese origin. The consignment contained pallets marked as Taiwanese, Japanese, and others with no origin marking, but the notification applied only to specified countries and duty had already been sustained only where origin was affirmatively shown. Mis-declaration elsewhere in the consignment did not justify extending a presumption of dutiable origin to the unmarked pallets. The asserting party had to establish the factual basis for levy, and similarity in grade or thickness was insufficient to prove Taiwanese origin. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763577 Anti-dumping duty could not be levied on 19 unmarked pallets where the department failed to prove Taiwanese origin. The consignment contained pallets marked as Taiwanese, Japanese, and others with no origin marking, but the notification applied only to specified countries and duty had already been sustained only where origin was affirmatively shown. Mis-declaration elsewhere in the consignment did not justify extending a presumption of dutiable origin to the unmarked pallets. The asserting party had to establish the factual basis for levy, and similarity in grade or thickness was insufficient to prove Taiwanese origin. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763577