https://www.taxtmi.com/caselaws?id=762164 Customs authorities cannot reopen MEIS benefits or treat exported goods as misclassified merely on a post-clearance audit objection or summons when the competent FTDR authority has not first found collusion, wilful misstatement or suppression of facts. The Delhi HC held that self-assessed shipping bills and MEIS scrips cannot be disregarded on a mere disagreement over classification, and that recovery under Section 28AAA requires the statutory foundation under the FTDR regime. Audit objection letters framed as conclusive recovery demands were also unsustainable, and the communications were quashed with refund of amounts collected, while leaving the DGFT free to proceed separately in accordance with law. en-us Fri, 22 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 13:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762164 Customs authorities cannot reopen MEIS benefits or treat exported goods as misclassified merely on a post-clearance audit objection or summons when the competent FTDR authority has not first found collusion, wilful misstatement or suppression of facts. The Delhi HC held that self-assessed shipping bills and MEIS scrips cannot be disregarded on a mere disagreement over classification, and that recovery under Section 28AAA requires the statutory foundation under the FTDR regime. Audit objection letters framed as conclusive recovery demands were also unsustainable, and the communications were quashed with refund of amounts collected, while leaving the DGFT free to proceed separately in accordance with law. Case-Laws Customs Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762164