https://www.taxtmi.com/caselaws?id=77119 Completed exports supported by laboratory reports and realised export proceeds could not be discredited merely on the basis of later seizures and inferences from other consignments, so denial of drawback and penalty on that footing was unsustainable. The Court also found that the addendum introduced new adverse material without affording effective rebuttal or cross-examination of the witnesses relied upon, causing serious procedural prejudice. In view of the unexamined laboratory and investigative material, the existing orders were set aside and the matter was remitted for fresh adjudication after giving the appellants a full opportunity of defence and cross-examination. en-us Tue, 06 Apr 2010 00:00:00 +0530 Wed, 18 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77119 Completed exports supported by laboratory reports and realised export proceeds could not be discredited merely on the basis of later seizures and inferences from other consignments, so denial of drawback and penalty on that footing was unsustainable. The Court also found that the addendum introduced new adverse material without affording effective rebuttal or cross-examination of the witnesses relied upon, causing serious procedural prejudice. In view of the unexamined laboratory and investigative material, the existing orders were set aside and the matter was remitted for fresh adjudication after giving the appellants a full opportunity of defence and cross-examination. Case-Laws Customs Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77119