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of The CESTAT allowed the appeal, setting aside penalties imposed under Sections 112(a), 112(b), and 114AA of the Customs Act. The tribunal found no credible evidence of misdeclaration or manipulation of the Certificate of Origin regarding dry dates exported from UAE versus Pakistan, noting failure to conduct proper inquiries with issuing authorities as required under the Customs (Administration of Rules of Origin) Rules, 2020. Penalties under Section 112(a) were held applicable despite absence of mens rea, but Section 112(b) penalties requiring intent were not sustained. The allegations against the individual accused of masterminding the scheme lacked substantiation. Consequently, confiscation and penalty orders were quashed, and the appellants' appeals were allowed.
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