https://www.taxtmi.com/caselaws?id=780667 Official Country-of-Origin certificates issued by a competent Malaysian authority cannot be rejected on suspicion alone. Customs authorities must obtain credible verification from the issuing authority and discharge the burden of proving fraud, manipulation, or non-Malaysian origin before disregarding such certificates. Electronic records used in customs proceedings require the mandatory statutory certificate for admissibility. Without that certification, the electronic material lacks evidentiary value; consequently, valuation and penalty proposals founded substantially on it cannot be sustained. The origin finding, valuation exercise, and penalties were set aside, with consequential relief available according to law. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780667 Official Country-of-Origin certificates issued by a competent Malaysian authority cannot be rejected on suspicion alone. Customs authorities must obtain credible verification from the issuing authority and discharge the burden of proving fraud, manipulation, or non-Malaysian origin before disregarding such certificates. Electronic records used in customs proceedings require the mandatory statutory certificate for admissibility. Without that certification, the electronic material lacks evidentiary value; consequently, valuation and penalty proposals founded substantially on it cannot be sustained. The origin finding, valuation exercise, and penalties were set aside, with consequential relief available according to law. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780667