https://www.taxtmi.com/caselaws?id=772433 CESTAT Mumbai allowed the appeal concerning customs duty exemption on imported gold jewellery under India-Thailand preferential tariff agreement. The tribunal held that customs authorities failed to properly determine country of origin under prescribed rules and could not establish smuggling despite section 123 presumption. Co-noticee statements were inadmissible under section 138B of Customs Act, 1962. The seizure action was invalid as authorities ignored proper certification requirements and failed to discharge burden of proving documents were not genuine. Treaty-based exemptions require strict adherence to prescribed processes. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772433 CESTAT Mumbai allowed the appeal concerning customs duty exemption on imported gold jewellery under India-Thailand preferential tariff agreement. The tribunal held that customs authorities failed to properly determine country of origin under prescribed rules and could not establish smuggling despite section 123 presumption. Co-noticee statements were inadmissible under section 138B of Customs Act, 1962. The seizure action was invalid as authorities ignored proper certification requirements and failed to discharge burden of proving documents were not genuine. Treaty-based exemptions require strict adherence to prescribed processes. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772433