Importer Wins Customs Duty Case After Challenging Country of Origin Certificate Dispute Under Section 114A

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....CESTAT adjudicated a customs duty dispute involving concessional duty benefits. The tribunal found no willful intent to submit an incorrect Country of Origin Certificate for duty evasion. The Principal Commissioner's original order was set aside. The Revenue's appeal seeking penalty under Section 114A of the Customs Act was dismissed, with the court noting procedural irregularities in penalty imposition. Ultimately, the importer's appeal was upheld, and the department's cross-appeal was rejected, effectively nullifying the original duty demand and associated penalties.....