https://www.taxtmi.com/caselaws?id=772162 Recovery of export incentives under section 28AAA of the Customs Act requires a prior adverse determination or cancellation proceedings by the competent foreign trade authority; customs authorities cannot initiate recovery independently on the basis of alleged collusion or misstatement, and the recovery action failed. A statement recorded under section 108 is evidentiary only if the mandatory procedure in section 138B is followed; as that procedure was not complied with, the statement could not be relied on to fasten liability. Penalties on the exporter and its director also failed because they depended on the same defective foundation and no lawful personal culpability was established. The impugned order was set aside. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772162 Recovery of export incentives under section 28AAA of the Customs Act requires a prior adverse determination or cancellation proceedings by the competent foreign trade authority; customs authorities cannot initiate recovery independently on the basis of alleged collusion or misstatement, and the recovery action failed. A statement recorded under section 108 is evidentiary only if the mandatory procedure in section 138B is followed; as that procedure was not complied with, the statement could not be relied on to fasten liability. Penalties on the exporter and its director also failed because they depended on the same defective foundation and no lawful personal culpability was established. The impugned order was set aside. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772162