Malaysian Origin of PVC Flex Banners Upheld After Customs Evidence Found Inadmissible Under Section 138B

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....CESTAT ruled in favor of the appellant regarding disputed origin of PVC Flex Banner imports and Anti-Dumping Duty (ADD) applicability. The tribunal found that evidence suggesting Chinese origin was inadmissible as cross-examination was denied for key witnesses under Section 138B of Customs Act. The AIFTA Certificate of Origin from Malaysia's Ministry of International Trade & Industry was deemed valid, with no substantial evidence disproving its authenticity. Swift transfer messages confirmed payments to Malaysian supplier. The tribunal set aside demands for ADD, Customs Duty, and associated penalties on all ten consignments, confirming Malaysian origin and eligibility for concessional duty rates under relevant customs notifications.....