https://www.taxtmi.com/highlights?id=93679 CESTAT allowed the appeals and set aside the impugned orders, holding that demands for differential export duty, interest, confiscation and penalties were unsustainable. The Tribunal ruled the post-2011 self-assessment regime could not be applied to transactions predating 08-04-2011, and that under the earlier regime it was incumbent on the proper officer to verify, examine, sample and assess export value when the goods were presented. The Department's failure to draw/test samples, seek clarifications or provisionally assess precluded invocation of the extended limitation period. Further, as the Let Export Order issued 09-06-2008, the demand arising from Notification No.79/2008 was inapplicable. Consequently, the redetermination and attendant fiscal and penal consequences were quashed. en-us Thu, 30 Oct 2025 08:22:06 +0530 Thu, 30 Oct 2025 08:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93679 CESTAT allowed the appeals and set aside the impugned orders, holding that demands for differential export duty, interest, confiscation and penalties were unsustainable. The Tribunal ruled the post-2011 self-assessment regime could not be applied to transactions predating 08-04-2011, and that under the earlier regime it was incumbent on the proper officer to verify, examine, sample and assess export value when the goods were presented. The Department's failure to draw/test samples, seek clarifications or provisionally assess precluded invocation of the extended limitation period. Further, as the Let Export Order issued 09-06-2008, the demand arising from Notification No.79/2008 was inapplicable. Consequently, the redetermination and attendant fiscal and penal consequences were quashed. Highlights Customs Thu, 30 Oct 2025 08:22:06 +0530 https://www.taxtmi.com/highlights?id=93679