2026 (7) TMI 116

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..... Vaishali Malekar,. For the Respondent: Ms. Kiran Doiphode i/b. V. M. Doiphode,. P. C. 1. The above Appeal has been filed by the Revenue challenging the Order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 29th August 2023. According to the Revenue, the impugned Order of the CESTAT gives rise to the following questions of law: "a. Whether the Tri....

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.... by the CESTAT. 3. It is common ground before us that the impugned goods were imported from Thailand, over a span of time, and, upon furnishing of 'Certificate of Origin', issued by the authorised person in Thailand, goods were cleared under Section 47 of the Customs Act, 1962. It appears that the validity of the 'Certificate of Origin' came under suspicion, and, on completion of investigation ....

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.... retroactive check, had attested only 59 of the 1348 certificates as genuine, but even these were not sufficient to evidence that the goods originated in Thailand, in the absence of compliance by those very exporters to prove the origin thereto. 4. The CESTAT examined the relevant Notification as well as the Rules and more particularly the "Interim Rules of Origin under Indo-Thai Free Trade Agr....

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....reign Trade, Thailand, dated 31st July 2014, CESTAT come to the conclusion that the authenticity of the Certificate of Origin could not be questioned by the Indian authorities. The CESTAT also relied upon several decisions of the Tribunal in various cases to come to the said conclusion. 5. Having perused the impugned order of the CESTAT, we find absolutely no infirmity in the said Order. Firstl....