‘Made in China’ Marking on Some Cartons Not Sufficient to Prove Smuggling Without Test Report or Documentation: CESTAT [Read Order]
CESTAT ruled that 'Made in China' markings on some cartons without supporting evidence are insufficient to prove smuggling, and deleted penalties on appellants
By Kavi Priya - On May 20, 2025 8:15 pm - 2 mins read
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that mere markings such as “Made in China” on some cartons without any supporting test reports, photographs, or independent documentation are not sufficient to prove the foreign origin of seized firecrackers. The case arose from a town seizure conducted by the…
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