https://www.taxtmi.com/caselaws?id=780667 Official Country-of-Origin certificates cannot be rejected on mere suspicion; credible verification from the issuing authority is required before treating them as false or denying the stated origin. Electronic records relied upon in customs proceedings are inadmissible unless supported by the mandatory statutory certificate governing such evidence. Without admissible electronic material, valuation objections and penalty proposals lack reliable evidentiary support and cannot be sustained. The note therefore confirms that the burden remains on Revenue to prove manipulation of origin documents and to comply with the statutory requirements for electronic evidence before adverse customs findings are made. 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 cannot be rejected on mere suspicion; credible verification from the issuing authority is required before treating them as false or denying the stated origin. Electronic records relied upon in customs proceedings are inadmissible unless supported by the mandatory statutory certificate governing such evidence. Without admissible electronic material, valuation objections and penalty proposals lack reliable evidentiary support and cannot be sustained. The note therefore confirms that the burden remains on Revenue to prove manipulation of origin documents and to comply with the statutory requirements for electronic evidence before adverse customs findings are made. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780667