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    <title>2025 (11) TMI 703 - CESTAT NEW DELHI</title>
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    <description>CESTAT (New Delhi) held that seizure of imported fabrics could not be sustained where the Commissioner rejected Bills of Entry without examining declarants as witnesses and without admitting their statements into evidence. Minor discrepancies in marks and numbers or filing omissions did not justify rejecting the Bills of Entry. The Commissioner erred in treating those documents as invalid; therefore the order confiscating the goods and imposing penalties was set aside and the appeal allowed.</description>
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      <description>CESTAT (New Delhi) held that seizure of imported fabrics could not be sustained where the Commissioner rejected Bills of Entry without examining declarants as witnesses and without admitting their statements into evidence. Minor discrepancies in marks and numbers or filing omissions did not justify rejecting the Bills of Entry. The Commissioner erred in treating those documents as invalid; therefore the order confiscating the goods and imposing penalties was set aside and the appeal allowed.</description>
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