Merely based on bill of landing origination of goods cannot be inferred

Alfakrina Exports Vs C.C.-Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad held that merely on the basis of the bill of lading it cannot be inferred that the goods were originated from China as certificate of origin of Malaysia not proved wrong or fake. Facts- The appellant imported PVC Sheeting Flex Banner (in rolls) of Malaysian origin and filed a total of 05 bills of entry with Custom House, Mundra. They also claimed benefit of concessional rate of duty meant for goods imported from Malaysia in terms of Notification No. 53/2011-Cus dated 01.07.2011. The goods were shipped from Port Kelang in Mala...