https://www.taxtmi.com/caselaws?id=791674 Proceedings may be dropped where the Revenue relies on witness statements that were not offered for cross-examination despite directions, because such statements can be treated as unreliable. The Tribunal also treated uncancelled and unrebutted Certificates of Origin as valid documentary material, so the allegation that they were false or fabricated was not established. Applying its earlier decisions on similar facts, the Tribunal rejected the Revenue's challenge and sustained the dropping of proceedings. en-us Mon, 11 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791674 Proceedings may be dropped where the Revenue relies on witness statements that were not offered for cross-examination despite directions, because such statements can be treated as unreliable. The Tribunal also treated uncancelled and unrebutted Certificates of Origin as valid documentary material, so the allegation that they were false or fabricated was not established. Applying its earlier decisions on similar facts, the Tribunal rejected the Revenue's challenge and sustained the dropping of proceedings. Case-Laws Customs Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791674