https://www.taxtmi.com/caselaws?id=766204 In customs adjudication, statements and documents used to support a demand are inadmissible when the department does not produce the relevant witnesses for effective cross-examination and fails to prove the authenticity of corroborative documents such as an unsigned master bill of lading. On the origin issue, ASEAN origin certificates and banking trail supported Malaysian origin, while the investigation did not disprove their genuineness or establish Chinese origin. As a result, the anti-dumping and customs duty demands failed, and the consequential interest and penalties could not survive. en-us Thu, 13 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766204 In customs adjudication, statements and documents used to support a demand are inadmissible when the department does not produce the relevant witnesses for effective cross-examination and fails to prove the authenticity of corroborative documents such as an unsigned master bill of lading. On the origin issue, ASEAN origin certificates and banking trail supported Malaysian origin, while the investigation did not disprove their genuineness or establish Chinese origin. As a result, the anti-dumping and customs duty demands failed, and the consequential interest and penalties could not survive. Case-Laws Customs Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766204