https://www.taxtmi.com/caselaws?id=781649 CESTAT upheld the adjudicating authority's order dropping proceedings where respondents produced an undisputed Bangladesh certificate of origin for betel nut (CTH 080299) and there was no finding that the certificate was forged. Finding no infirmity in the impugned order, CESTAT dismissed the Revenue's appeals and sustained the order relieving the respondents of allegations of under-valuation and fraudulent import via misuse of IEC. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781649 CESTAT upheld the adjudicating authority's order dropping proceedings where respondents produced an undisputed Bangladesh certificate of origin for betel nut (CTH 080299) and there was no finding that the certificate was forged. Finding no infirmity in the impugned order, CESTAT dismissed the Revenue's appeals and sustained the order relieving the respondents of allegations of under-valuation and fraudulent import via misuse of IEC. Case-Laws Customs Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781649