https://www.taxtmi.com/caselaws?id=780183 CESTAT allowed the appeal, holding that the importer lawfully availed the benefit of N/N. 46/2011 on four Bills of Entry by submitting four separate country-of-origin (COO) certificates; the revenue failed to verify those COOs or produce conclusive evidence of falsity. The adjudicating order denying the notification benefit, confirming differential duty of Rs.31,07,086 with interest, and imposing confiscation (and a Rs.3,00,000 redemption fine) and penalties under ss.114A/114AA Customs Act were set aside. The goods were held not liable for confiscation and the penalties and differential duty demand were quashed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780183 CESTAT allowed the appeal, holding that the importer lawfully availed the benefit of N/N. 46/2011 on four Bills of Entry by submitting four separate country-of-origin (COO) certificates; the revenue failed to verify those COOs or produce conclusive evidence of falsity. The adjudicating order denying the notification benefit, confirming differential duty of Rs.31,07,086 with interest, and imposing confiscation (and a Rs.3,00,000 redemption fine) and penalties under ss.114A/114AA Customs Act were set aside. The goods were held not liable for confiscation and the penalties and differential duty demand were quashed. Case-Laws Customs Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780183