https://www.taxtmi.com/caselaws?id=464357 CESTAT Kolkata allowed the appeal, holding the department could not validly extend three embassy verification reports to all 16 country-of-origin certificates. A photocopied letter relied on by the adjudicating authority lacked evidentiary value. Because the COOs were not conclusively shown to be invalid, the demand for differential duty of Rs. 1,16,02,167 with interest was set aside, confiscation was disallowed, the redemption fine of Rs. 10,00,000 was quashed, and the penalty under s.114A Customs Act, 1962 was deleted. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464357 CESTAT Kolkata allowed the appeal, holding the department could not validly extend three embassy verification reports to all 16 country-of-origin certificates. A photocopied letter relied on by the adjudicating authority lacked evidentiary value. Because the COOs were not conclusively shown to be invalid, the demand for differential duty of Rs. 1,16,02,167 with interest was set aside, confiscation was disallowed, the redemption fine of Rs. 10,00,000 was quashed, and the penalty under s.114A Customs Act, 1962 was deleted. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464357