https://www.taxtmi.com/caselaws?id=780406 CESTAT held in favour of the exporter and allowed the appeals, setting aside the impugned orders. The Tribunal found the post-April 2011 self-assessment changes inapplicable retrospectively to transactions before that date, and that under the then-existing regime the proper officer alone was required to assess export value by testing samples and seeking documents. Revenue's belated redetermination invoking extended limitation, demanding differential duty, interest, confiscation and penalties was unsustainable, and the change in duty rate after the Let Export Order (09-06-2008) could not be applied. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780406 CESTAT held in favour of the exporter and allowed the appeals, setting aside the impugned orders. The Tribunal found the post-April 2011 self-assessment changes inapplicable retrospectively to transactions before that date, and that under the then-existing regime the proper officer alone was required to assess export value by testing samples and seeking documents. Revenue's belated redetermination invoking extended limitation, demanding differential duty, interest, confiscation and penalties was unsustainable, and the change in duty rate after the Let Export Order (09-06-2008) could not be applied. Case-Laws Customs Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780406