https://www.taxtmi.com/caselaws?id=779706 CESTAT MUMBAI - AT allowed the appeals, holding that confiscation and recovery of duty foregone were without legal basis. Once the licensing authority recorded discharge of export obligation, customs lacked jurisdiction to recover duties or deny exemption; reliance on HC and SC precedents confirmed that customs cannot re-open or allege misrepresentation after the licensing authority issues EODC or fails to act. The impugned order of confiscation and consequential recovery is set aside. en-us Wed, 01 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779706 CESTAT MUMBAI - AT allowed the appeals, holding that confiscation and recovery of duty foregone were without legal basis. Once the licensing authority recorded discharge of export obligation, customs lacked jurisdiction to recover duties or deny exemption; reliance on HC and SC precedents confirmed that customs cannot re-open or allege misrepresentation after the licensing authority issues EODC or fails to act. The impugned order of confiscation and consequential recovery is set aside. Case-Laws Customs Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779706