CESTAT allowed the appeals and set aside the impugned orders,...

CESTAT allowed the appeals and set aside the impugned orders, holding that demands for differential export duty, interest, confiscation and penalties were unsustainable. The Tribunal ruled the post-2011 self-assessment regime could not be applied to transactions predating 08-04-2011, and that under the earlier regime it was incumbent on the proper officer to verify, examine, sample and assess export value when the goods were presented. The Department's failure to draw/test samples, seek clarifications or provisionally assess precluded invocation of the extended limitation period. Further, as the Let Export Order issued 09-06-2008, the demand arising from Notification No.79/2008 was inapplicable. Consequently, the redetermination and attendant fiscal and penal consequences were quashed.

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