https://www.taxtmi.com/highlights?id=94592 CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety. en-us Fri, 28 Nov 2025 08:24:26 +0530 Fri, 28 Nov 2025 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94592 CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety. Highlights Customs Fri, 28 Nov 2025 08:24:26 +0530 https://www.taxtmi.com/highlights?id=94592