https://www.taxtmi.com/caselaws?id=412341 Where export instructions for gold jewellery dispense with a Bank Realisation Certificate as proof of export, customs duty cannot be demanded from the nominated agency merely for non-production of that certificate once the prescribed export documents have been furnished and the bond has been cancelled after verification. The text also notes that, where export details were already disclosed and compliance was verified, a later allegation of suppression of facts has no factual basis and cannot justify invocation of the extended limitation period. On that reasoning, the duty, interest and penalties confirmed in the impugned orders were set aside and consequential relief followed. en-us Tue, 24 Aug 2021 00:00:00 +0530 Thu, 16 Sep 2021 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412341 Where export instructions for gold jewellery dispense with a Bank Realisation Certificate as proof of export, customs duty cannot be demanded from the nominated agency merely for non-production of that certificate once the prescribed export documents have been furnished and the bond has been cancelled after verification. The text also notes that, where export details were already disclosed and compliance was verified, a later allegation of suppression of facts has no factual basis and cannot justify invocation of the extended limitation period. On that reasoning, the duty, interest and penalties confirmed in the impugned orders were set aside and consequential relief followed. Case-Laws Customs Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412341