https://www.taxtmi.com/caselaws?id=770317 CESTAT Chennai held that customs allegations of Chinese origin routed through Malaysia, false country-of-origin certificates, and undervaluation were not proved by cogent evidence. The department failed to link seized documents, bills of lading and statements to the specific consignments, and did not follow effective verification of the foreign origin certificates or establish fraud in their issuance. The re-determination of transaction value and quantity also failed because the underlying misdeclaration was unproved and the weighment and comparables were unreliable. On that basis, confiscation, penalties and invocation of the extended period were unsustainable, and the adjudication was set aside with consequential relief. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770317 CESTAT Chennai held that customs allegations of Chinese origin routed through Malaysia, false country-of-origin certificates, and undervaluation were not proved by cogent evidence. The department failed to link seized documents, bills of lading and statements to the specific consignments, and did not follow effective verification of the foreign origin certificates or establish fraud in their issuance. The re-determination of transaction value and quantity also failed because the underlying misdeclaration was unproved and the weighment and comparables were unreliable. On that basis, confiscation, penalties and invocation of the extended period were unsustainable, and the adjudication was set aside with consequential relief. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770317