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Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate - import of goods under Non-Ferrous Metal Import Monitoring System - The CESTAT found the department's evidence insufficient to prove the goods were from Iran or that the appellant knowingly used incorrect Certificates of Origin. Consequently, the Tribunal set aside the penalties and fines imposed. The authenticity of the documents cannot be doubted due to lack of evidence.
Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate - import of goods under Non-Ferrous Metal Import Monitoring System - The CESTAT found the department's evidence insufficient to prove the goods were from Iran or that the appellant knowingly used incorrect Certificates of Origin. Consequently, the Tribunal set aside the penalties and fines imposed. The authenticity of the documents cannot be doubted due to lack of evidence.
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