https://www.taxtmi.com/caselaws?id=785109 Non-supply of relied-upon documents and pending verification of the Certificate of Origin justified remand for de novo adjudication. The dispute concerned eligibility of imported gold jewellery from Thailand for concessional duty and the validity of the origin claim. Because the appellant had not been furnished materials cited in the adjudication and the reference outcome from the Thai authority was still relevant, the matter could not be finally decided on the existing record. The Tribunal treated the defect as curable and directed fresh consideration after supply of the documents and receipt of the verification outcome, leaving the merits of duty demand and penalties open. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785109 Non-supply of relied-upon documents and pending verification of the Certificate of Origin justified remand for de novo adjudication. The dispute concerned eligibility of imported gold jewellery from Thailand for concessional duty and the validity of the origin claim. Because the appellant had not been furnished materials cited in the adjudication and the reference outcome from the Thai authority was still relevant, the matter could not be finally decided on the existing record. The Tribunal treated the defect as curable and directed fresh consideration after supply of the documents and receipt of the verification outcome, leaving the merits of duty demand and penalties open. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785109