https://www.taxtmi.com/caselaws?id=760389 The CESTAT Allahabad dismissed an appeal regarding export of frozen sheep meat allegedly in contravention of ITC(HS) provisions. The tribunal held that certificates issued in proceedings remain valid until declared void by competent authority, and customs officers lack designated authority to determine certificate fraud. The Commissioner's finding that certificates were fraudulent was improper. The appeal lacked merit as no evidence showed exported goods were returned by importing countries for being sub-standard or deficient, confirming the goods met required standards. en-us Wed, 09 Oct 2024 00:00:00 +0530 Mon, 21 Oct 2024 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760389 The CESTAT Allahabad dismissed an appeal regarding export of frozen sheep meat allegedly in contravention of ITC(HS) provisions. The tribunal held that certificates issued in proceedings remain valid until declared void by competent authority, and customs officers lack designated authority to determine certificate fraud. The Commissioner's finding that certificates were fraudulent was improper. The appeal lacked merit as no evidence showed exported goods were returned by importing countries for being sub-standard or deficient, confirming the goods met required standards. Case-Laws Customs Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760389