https://www.taxtmi.com/caselaws?id=462556 CESTAT Mumbai held that re-assessment under Section 17(5) of Customs Act, 1962 requires a speaking order when importer disputes country of origin change. The tribunal found that markings on inner gunny bags from Pakistan-based mills were insufficient evidence to determine country of origin of imported Omani dry dates. Commercial documents including bill of lading, invoice, and sales contract showing Oman origin were deemed sufficient proof. The tribunal emphasized that packaging material origin cannot determine the origin of contents, citing precedents. The Commissioner's order changing country of origin from Oman to Pakistan was set aside, and penalties were quashed due to lack of proper documentary evidence supporting the re-assessment. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 01 Jul 2025 19:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462556 CESTAT Mumbai held that re-assessment under Section 17(5) of Customs Act, 1962 requires a speaking order when importer disputes country of origin change. The tribunal found that markings on inner gunny bags from Pakistan-based mills were insufficient evidence to determine country of origin of imported Omani dry dates. Commercial documents including bill of lading, invoice, and sales contract showing Oman origin were deemed sufficient proof. The tribunal emphasized that packaging material origin cannot determine the origin of contents, citing precedents. The Commissioner's order changing country of origin from Oman to Pakistan was set aside, and penalties were quashed due to lack of proper documentary evidence supporting the re-assessment. Case-Laws Customs Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462556