https://www.taxtmi.com/caselaws?id=774353 CESTAT Allahabad allowed the appeal challenging penalties imposed for alleged mis-declaration of country of origin for imported dry dates. The tribunal found no credible evidence that UAE certificates of origin were manipulated, noting authorities failed to conduct proper enquiries with UAE certificate-issuing authorities as required under Customs Rules 2020. The examination report relied upon lacked proper reasoning and expert qualification. Penalties under Section 114AA were deemed improper without establishing fraud through adequate investigation. The tribunal held that even if document manipulation occurred in UAE, action would lie under UAE law, not Indian customs law. en-us Thu, 03 Jul 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774353 CESTAT Allahabad allowed the appeal challenging penalties imposed for alleged mis-declaration of country of origin for imported dry dates. The tribunal found no credible evidence that UAE certificates of origin were manipulated, noting authorities failed to conduct proper enquiries with UAE certificate-issuing authorities as required under Customs Rules 2020. The examination report relied upon lacked proper reasoning and expert qualification. Penalties under Section 114AA were deemed improper without establishing fraud through adequate investigation. The tribunal held that even if document manipulation occurred in UAE, action would lie under UAE law, not Indian customs law. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774353