https://www.taxtmi.com/caselaws?id=204405 DEPB credit cannot be denied on a mere allegation of misdeclaration where Revenue fails to produce independent technical evidence showing that the exported goods were other than declared. The exporter's reliance on DGFT clarification, technical opinions and the Foreign Trade Policy was accepted, and the competent export authority's determination on the nature and eligibility of the goods remained unchallenged. In the absence of sampling or contrary proof by Revenue, suspicion could not displace the documentary material supporting the declaration. The redemption fine and penalty were therefore unsustainable, and the adverse adjudication was set aside with consequential relief. en-us Tue, 25 Jan 2011 00:00:00 +0530 Tue, 05 Jul 2011 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204405 DEPB credit cannot be denied on a mere allegation of misdeclaration where Revenue fails to produce independent technical evidence showing that the exported goods were other than declared. The exporter's reliance on DGFT clarification, technical opinions and the Foreign Trade Policy was accepted, and the competent export authority's determination on the nature and eligibility of the goods remained unchallenged. In the absence of sampling or contrary proof by Revenue, suspicion could not displace the documentary material supporting the declaration. The redemption fine and penalty were therefore unsustainable, and the adverse adjudication was set aside with consequential relief. Case-Laws Customs Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204405