ISO certification was only a procedural relaxation for waiver of...

ISO certification was only a procedural relaxation for waiver of departmental sampling, not an independent condition for DFIA or Advance Authorisation benefits. Where export samples were drawn by the department, test reports were available, export obligation was fulfilled, and there was no allegation or finding of diversion of imported inputs, the Tribunal held that non-compliance with the ISO requirement could not defeat substantive export benefits or support a presumption of SION mismatch. The duty demand and interest were therefore unsustainable, and confiscation, penalties, and invocation of the extended period were set aside for want of evidence of diversion, misdeclaration, or personal involvement.

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