https://www.taxtmi.com/caselaws?id=782349 Preferential customs duty under Notification No. 46/2011-Cus. could not be denied on the basis of a departmental letter alone when the underlying verification report on the Certificate of Origin was not supplied to the importer; the resulting adverse finding was treated as contrary to natural justice. For six earlier consignments, exemption could not be retrospectively withdrawn by extrapolating alleged defects in a later Certificate of Origin, because each certificate required specific verification and the original self-assessments had not been challenged or modified in accordance with law. Confiscation and redemption fine were also held unsustainable for goods already finally cleared and no longer physically available. 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=782349 Preferential customs duty under Notification No. 46/2011-Cus. could not be denied on the basis of a departmental letter alone when the underlying verification report on the Certificate of Origin was not supplied to the importer; the resulting adverse finding was treated as contrary to natural justice. For six earlier consignments, exemption could not be retrospectively withdrawn by extrapolating alleged defects in a later Certificate of Origin, because each certificate required specific verification and the original self-assessments had not been challenged or modified in accordance with law. Confiscation and redemption fine were also held unsustainable for goods already finally cleared and no longer physically available. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782349