https://www.taxtmi.com/caselaws?id=753848 CESTAT Allahabad set aside confiscation order and penalties in a dry dates import case. The tribunal found that goods were correctly declared as UAE origin based on valid certificates of origin, phytosanitary certificates, and invoices. Customs failed to verify authenticity of origin certificates or prove misdeclaration. FSSAI compliance was established through proper NOC issuance. The court held that importers declaring origin based on supplier documents without mala fide intent cannot be penalized for misdeclaration. Retracted statements without proper rebuttal cannot establish offenses. Penalties under Sections 112(a) and 114AA were quashed as no intentional false declaration was proven. Appeal allowed. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 11 Jun 2024 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753848 CESTAT Allahabad set aside confiscation order and penalties in a dry dates import case. The tribunal found that goods were correctly declared as UAE origin based on valid certificates of origin, phytosanitary certificates, and invoices. Customs failed to verify authenticity of origin certificates or prove misdeclaration. FSSAI compliance was established through proper NOC issuance. The court held that importers declaring origin based on supplier documents without mala fide intent cannot be penalized for misdeclaration. Retracted statements without proper rebuttal cannot establish offenses. Penalties under Sections 112(a) and 114AA were quashed as no intentional false declaration was proven. Appeal allowed. Case-Laws Customs Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753848