https://www.taxtmi.com/caselaws?id=332826 The tribunal allowed the appeals, granting consequential relief to the appellants. It emphasized the binding nature of certificates of origin under SAPTA Rules and the customs' lack of authority to question them without proper cancellation by the issuing authority. The tribunal also stressed the importance of cross-examination in upholding natural justice principles, concluding that the confiscation of goods and penalties imposed were unwarranted due to valid certificates and legitimate processing of cloves. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 18 Aug 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332826 The tribunal allowed the appeals, granting consequential relief to the appellants. It emphasized the binding nature of certificates of origin under SAPTA Rules and the customs' lack of authority to question them without proper cancellation by the issuing authority. The tribunal also stressed the importance of cross-examination in upholding natural justice principles, concluding that the confiscation of goods and penalties imposed were unwarranted due to valid certificates and legitimate processing of cloves. Case-Laws Customs Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332826