https://www.taxtmi.com/caselaws?id=772753 CESTAT Mumbai allowed the appeal challenging re-assessment under Section 17(5) of Customs Act, 1962. The department changed the declared country of origin from UAE to Pakistan based on partial packaging labels found on some bags, demanding additional duty and imposing penalties. The tribunal held that packaging material cannot determine country of origin, especially when only part of consignment had such markings. The appellant had submitted valid certificates of origin from Dubai Chamber of Commerce and other UAE authorities. The tribunal found no evidence proving Pakistan origin while substantial proof existed for UAE origin, setting aside the impugned order. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772753 CESTAT Mumbai allowed the appeal challenging re-assessment under Section 17(5) of Customs Act, 1962. The department changed the declared country of origin from UAE to Pakistan based on partial packaging labels found on some bags, demanding additional duty and imposing penalties. The tribunal held that packaging material cannot determine country of origin, especially when only part of consignment had such markings. The appellant had submitted valid certificates of origin from Dubai Chamber of Commerce and other UAE authorities. The tribunal found no evidence proving Pakistan origin while substantial proof existed for UAE origin, setting aside the impugned order. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772753