https://www.taxtmi.com/highlights?id=74797 Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT upheld the exemption denial, agreeing the COOs were not validly issued. However, it found no evidence implicating Asra Enterprises in document fabrication or forgery, noting the importer's reliance on supplier-provided documents and lack of intent to evade duty. en-us Sat, 10 Feb 2024 07:44:03 +0530 Sat, 10 Feb 2024 07:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74797 Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT upheld the exemption denial, agreeing the COOs were not validly issued. However, it found no evidence implicating Asra Enterprises in document fabrication or forgery, noting the importer's reliance on supplier-provided documents and lack of intent to evade duty. Highlights Customs Sat, 10 Feb 2024 07:44:03 +0530 https://www.taxtmi.com/highlights?id=74797