https://www.taxtmi.com/caselaws?id=770317 CESTAT Chennai allowed the appeal and set aside the impugned order. The Revenue failed to prove goods were imported from China via Malaysia with mere change of Bills of Lading, or that COO certificates were fraudulent. Statements relied upon by department lacked factual corroboration and appeared prepared to suit departmental needs. No verification of COO certificates was conducted with Malaysian authorities as per prescribed rules. Revenue could not establish mis-declaration of transaction value or weight, as weighment process lacked accuracy. Department failed to prove actual importer identity through documentary evidence. Extended period invocation and confiscation were rejected due to insufficient evidence. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770317 CESTAT Chennai allowed the appeal and set aside the impugned order. The Revenue failed to prove goods were imported from China via Malaysia with mere change of Bills of Lading, or that COO certificates were fraudulent. Statements relied upon by department lacked factual corroboration and appeared prepared to suit departmental needs. No verification of COO certificates was conducted with Malaysian authorities as per prescribed rules. Revenue could not establish mis-declaration of transaction value or weight, as weighment process lacked accuracy. Department failed to prove actual importer identity through documentary evidence. Extended period invocation and confiscation were rejected due to insufficient evidence. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770317