https://www.taxtmi.com/caselaws?id=777049 CESTAT-HYDERABAD (AT) allowed the appeal, holding the departmental denial of FTA notification benefits unsustainable where no independent verification was conducted to impugn the Malaysian Certificate of Origin and there was no evidence the certificate was fabricated. The tribunal noted prior administrative acceptance of preferential treatment for similar imports from the same Malaysian supplier, and that consignments from other suppliers were not independently investigated. On limitation, the tribunal held extended period invocation was unjustified absent proof of concealment or deliberate misstatement. The impugned orders were set aside. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 14:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777049 CESTAT-HYDERABAD (AT) allowed the appeal, holding the departmental denial of FTA notification benefits unsustainable where no independent verification was conducted to impugn the Malaysian Certificate of Origin and there was no evidence the certificate was fabricated. The tribunal noted prior administrative acceptance of preferential treatment for similar imports from the same Malaysian supplier, and that consignments from other suppliers were not independently investigated. On limitation, the tribunal held extended period invocation was unjustified absent proof of concealment or deliberate misstatement. The impugned orders were set aside. Case-Laws Customs Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777049