https://www.taxtmi.com/caselaws?id=327910 Where a foreign trade scheme requires Bank Certificates of Export and Realisation and a Customs-endorsed DEEC book to prove discharge of export obligation, non-production of those prescribed documents meant the obligation was not established. Exports made before issuance of the advance licence could not be treated as compliance with an obligation arising under that licence. The court also noted that, absent any challenge to the governing procedure, judicial review could not be used to override the scheme or reappreciate concurrent factual findings of the authorities. The penalty and consequential orders were therefore sustained. en-us Wed, 18 May 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327910 Where a foreign trade scheme requires Bank Certificates of Export and Realisation and a Customs-endorsed DEEC book to prove discharge of export obligation, non-production of those prescribed documents meant the obligation was not established. Exports made before issuance of the advance licence could not be treated as compliance with an obligation arising under that licence. The court also noted that, absent any challenge to the governing procedure, judicial review could not be used to override the scheme or reappreciate concurrent factual findings of the authorities. The penalty and consequential orders were therefore sustained. Case-Laws Customs Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327910