https://www.taxtmi.com/caselaws?id=790827 Imported ammonium nitrate was accepted as originating from Uzbekistan because the country-of-origin certificate and supporting purchase, invoice, transport and certificate records consistently supported that origin, and the Revenue did not verify or rebut the primary documentary evidence. A customs demand based only on statements and electronic communications could not stand where those materials were not independently corroborated, statutory requirements for electronic records were not shown to be satisfied, and cross-examination was not effectively provided. On that basis, the anti-dumping duty exemption was upheld and the demand, confiscation and penalties were unsustainable. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790827 Imported ammonium nitrate was accepted as originating from Uzbekistan because the country-of-origin certificate and supporting purchase, invoice, transport and certificate records consistently supported that origin, and the Revenue did not verify or rebut the primary documentary evidence. A customs demand based only on statements and electronic communications could not stand where those materials were not independently corroborated, statutory requirements for electronic records were not shown to be satisfied, and cross-examination was not effectively provided. On that basis, the anti-dumping duty exemption was upheld and the demand, confiscation and penalties were unsustainable. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790827