https://www.taxtmi.com/caselaws?id=778276 CESTAT allowed the appeal, setting aside confiscation, redemption fine and penalties imposed under the Customs Act. The tribunal found no credible evidence that the Certificate of Origin from UAE was manipulated and criticised adjudicating authorities for failing to make enquiries with the issuing UAE authority as required by Rule 6 of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. Reliance on third-party reports and visual inspection was held insufficient to determine country of origin or fraud; therefore liability for confiscation and penalties was unsustainable. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 11:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778276 CESTAT allowed the appeal, setting aside confiscation, redemption fine and penalties imposed under the Customs Act. The tribunal found no credible evidence that the Certificate of Origin from UAE was manipulated and criticised adjudicating authorities for failing to make enquiries with the issuing UAE authority as required by Rule 6 of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. Reliance on third-party reports and visual inspection was held insufficient to determine country of origin or fraud; therefore liability for confiscation and penalties was unsustainable. Case-Laws Customs Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778276