https://www.taxtmi.com/caselaws?id=782179 CESTAT Kolkata held that the SAPTA certificates covering the betel nut imports were genuine and correlated with the invoices, rejecting the Revenue's allegation of falsity based solely on weighment discrepancies and uncorroborated, retracted statements. The Tribunal directed re-assessment of the goods, granting concessional duty under SAPTA for the quantities covered by the certificates and ordering duty at the merit rate with interest only on the excess quantity of about 11 MT found on physical weighment and not covered by SAPTA. The orders of confiscation of goods and imposition of penalty by the lower authorities were, however, upheld. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782179 CESTAT Kolkata held that the SAPTA certificates covering the betel nut imports were genuine and correlated with the invoices, rejecting the Revenue's allegation of falsity based solely on weighment discrepancies and uncorroborated, retracted statements. The Tribunal directed re-assessment of the goods, granting concessional duty under SAPTA for the quantities covered by the certificates and ordering duty at the merit rate with interest only on the excess quantity of about 11 MT found on physical weighment and not covered by SAPTA. The orders of confiscation of goods and imposition of penalty by the lower authorities were, however, upheld. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782179