https://www.taxtmi.com/caselaws?id=450579 The CESTAT Ahmedabad allowed appeals against confiscation of copper cathodes and penalties imposed on the appellant and its directors for allegedly mis-declaring country of origin as Zambia instead of Iran. The tribunal held that the department failed to prove the goods originated from Iran or establish the appellant's willful involvement in issuing false COO certificates. The department conducted an incomplete investigation, not verifying with Iranian entities or Zambian authorities. Without evidence of mens rea or the appellant's role in alleged mis-declaration, penalties under sections 112(a) and 114AA could not be imposed. The tribunal set aside confiscation orders and all penalties. en-us Wed, 21 Feb 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450579 The CESTAT Ahmedabad allowed appeals against confiscation of copper cathodes and penalties imposed on the appellant and its directors for allegedly mis-declaring country of origin as Zambia instead of Iran. The tribunal held that the department failed to prove the goods originated from Iran or establish the appellant's willful involvement in issuing false COO certificates. The department conducted an incomplete investigation, not verifying with Iranian entities or Zambian authorities. Without evidence of mens rea or the appellant's role in alleged mis-declaration, penalties under sections 112(a) and 114AA could not be imposed. The tribunal set aside confiscation orders and all penalties. Case-Laws Customs Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450579