https://www.taxtmi.com/caselaws?id=782350 CESTAT Kolkata allowed the appeal, setting aside the impugned order demanding Rs. 9,40,035/- with interest and penalty for alleged short payment of customs duty. The Tribunal held that the benefit of preferential rate of duty under N/N. 53/2011-Cus. could not be denied merely on assumptions regarding the authenticity of the Certificate of Origin without proper verification. It noted that the Bill of Entry was self-assessed under Section 17(1), not challenged by Revenue, and a show cause notice issued after nearly four years was unsustainable in law. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782350 CESTAT Kolkata allowed the appeal, setting aside the impugned order demanding Rs. 9,40,035/- with interest and penalty for alleged short payment of customs duty. The Tribunal held that the benefit of preferential rate of duty under N/N. 53/2011-Cus. could not be denied merely on assumptions regarding the authenticity of the Certificate of Origin without proper verification. It noted that the Bill of Entry was self-assessed under Section 17(1), not challenged by Revenue, and a show cause notice issued after nearly four years was unsustainable in law. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782350