https://www.taxtmi.com/caselaws?id=31571 Duty liability under an exemption linked to positive NFE must be determined by the adjudicating authority on a complete factual record, including proper calculation of exports, imports, and foreign exchange outgo; it cannot be left to a subordinate officer. Findings on undervaluation and misdeclaration based on unverified foreign documents, inconsistent sample analysis, and denied access to relied-upon material were not sustainable. Confiscation, bonded warehouse licence cancellation, and related penalties were therefore set aside, and the matter was remanded for de novo adjudication with disclosure of documents, opportunity for cross-examination where sought, and consideration of the Development Commissioner's findings before any final NFE-linked consequence. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31571 Duty liability under an exemption linked to positive NFE must be determined by the adjudicating authority on a complete factual record, including proper calculation of exports, imports, and foreign exchange outgo; it cannot be left to a subordinate officer. Findings on undervaluation and misdeclaration based on unverified foreign documents, inconsistent sample analysis, and denied access to relied-upon material were not sustainable. Confiscation, bonded warehouse licence cancellation, and related penalties were therefore set aside, and the matter was remanded for de novo adjudication with disclosure of documents, opportunity for cross-examination where sought, and consideration of the Development Commissioner's findings before any final NFE-linked consequence. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31571