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of CESTAT allowed the appeal and set aside the adjudication order insofar as confiscation and imposition of penalties, holding that the authorities failed to undertake requisite inquiries under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 before rejecting the Certificate of Origin purportedly from UAE. The Tribunal found no credible evidence that the Certificate was manipulated or that appellants committed acts attracting confiscation under s.111(m) or penalties under ss.112(a),(b) and 114AA of the Customs Act, 1962. Given insufficient proof and lack of consultation with the foreign issuing authority, the order imposing liability was annulled and the appellants' liability to confiscation and penalties was not sustained.
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