https://www.taxtmi.com/article/detailed?id=10588 Customs lack jurisdiction to issue show cause notices for alleged Foreign Trade Policy or foreign exchange violations; once the bill of lading is issued and title passes to the foreign buyer, the exporter cannot be held liable for the buyer's post shipment change in port. Documentary evidence in the consignments named Iranian buyers, no amendments or fabrication were shown, and the customs house agent acted on exporter instructions, undermining grounds for confiscation or penalty absent proof of falsification or receipt in Indian rupees. en-us Mon, 08 Aug 2022 09:13:18 +0530 Mon, 08 Aug 2022 09:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10588 Customs lack jurisdiction to issue show cause notices for alleged Foreign Trade Policy or foreign exchange violations; once the bill of lading is issued and title passes to the foreign buyer, the exporter cannot be held liable for the buyer's post shipment change in port. Documentary evidence in the consignments named Iranian buyers, no amendments or fabrication were shown, and the customs house agent acted on exporter instructions, undermining grounds for confiscation or penalty absent proof of falsification or receipt in Indian rupees. Articles Customs - Import - Export - SEZ Mon, 08 Aug 2022 09:13:18 +0530 https://www.taxtmi.com/article/detailed?id=10588