https://www.taxtmi.com/caselaws?id=785413 Misclassification between 'copra' and 'dry coconut' and the scope for invoking customs penal jurisdiction are examined; the article reasons that without DGFT determination voiding export scrips, officers cannot validly invoke section 28AAA to recover duties, so re-determined value and recovery lack legal foundation. It finds Harmonized System descriptions insufficiently precise to separate 'copra' from 'dry coconut' for tariff purposes, rendering the re-determined value unsustainable and drawback curtailment impermissible. In absence of misdeclaration, confiscation and penalties under customs law are inapplicable, and entitlement to export incentive scrips remains intact unless the licensing authority voids them. en-us Wed, 03 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 12:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785413 Misclassification between 'copra' and 'dry coconut' and the scope for invoking customs penal jurisdiction are examined; the article reasons that without DGFT determination voiding export scrips, officers cannot validly invoke section 28AAA to recover duties, so re-determined value and recovery lack legal foundation. It finds Harmonized System descriptions insufficiently precise to separate 'copra' from 'dry coconut' for tariff purposes, rendering the re-determined value unsustainable and drawback curtailment impermissible. In absence of misdeclaration, confiscation and penalties under customs law are inapplicable, and entitlement to export incentive scrips remains intact unless the licensing authority voids them. Case-Laws Customs Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785413