https://www.taxtmi.com/caselaws?id=347445 Unutilised DEPB credit cannot be recovered as customs duty under section 28 when the credit has not been granted by the licensing authority, though misdeclared intercepted goods remain liable to confiscation and redemption fine. For earlier export consignments, duty demand and penalties cannot be sustained on inference alone where no samples were drawn and no test report or other positive evidence established misdeclaration. The stated principle is that customs recovery must match the legal status of the benefit claimed, while allegations of misdeclaration require affirmative proof. en-us Fri, 04 Aug 2017 00:00:00 +0530 Sat, 03 Feb 2018 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347445 Unutilised DEPB credit cannot be recovered as customs duty under section 28 when the credit has not been granted by the licensing authority, though misdeclared intercepted goods remain liable to confiscation and redemption fine. For earlier export consignments, duty demand and penalties cannot be sustained on inference alone where no samples were drawn and no test report or other positive evidence established misdeclaration. The stated principle is that customs recovery must match the legal status of the benefit claimed, while allegations of misdeclaration require affirmative proof. Case-Laws Customs Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347445