https://www.taxtmi.com/caselaws?id=771747 CESTAT Allahabad set aside customs demand, interest and penalty imposed by Principal Commissioner of Customs, NOIDA. The tribunal found no evidence of willful intent or knowledge by the appellant to submit incorrect Country of Origin Certificate for duty evasion under Notification No.46/2011-CUS. The extended limitation period under Section 28(4) of Customs Act, 1962 was not applicable due to absence of suppression or willful misstatement. Revenue's cross-appeal seeking penalty under Section 114A also failed, with tribunal following Karnataka HC precedent in Sony Sales Corporation case. Appellant's appeal succeeded while department's appeal was dismissed. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771747 CESTAT Allahabad set aside customs demand, interest and penalty imposed by Principal Commissioner of Customs, NOIDA. The tribunal found no evidence of willful intent or knowledge by the appellant to submit incorrect Country of Origin Certificate for duty evasion under Notification No.46/2011-CUS. The extended limitation period under Section 28(4) of Customs Act, 1962 was not applicable due to absence of suppression or willful misstatement. Revenue's cross-appeal seeking penalty under Section 114A also failed, with tribunal following Karnataka HC precedent in Sony Sales Corporation case. Appellant's appeal succeeded while department's appeal was dismissed. Case-Laws Customs Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771747