https://www.taxtmi.com/caselaws?id=785413 Customs authorities cannot invoke section 28AAA to recover export incentive benefits unless the competent licensing authority has first determined that the underlying scrip was invalid or illegally obtained; absent such prior adjudication, recovery lacks jurisdiction. The article also notes that rejection of declared export description and value must follow the prescribed valuation procedure, and a mere distinction between "dry coconut" and "copra" is insufficient unless legally established. On that basis, consequential denial of drawback, confiscation, and penalties would not be sustainable. 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 Customs authorities cannot invoke section 28AAA to recover export incentive benefits unless the competent licensing authority has first determined that the underlying scrip was invalid or illegally obtained; absent such prior adjudication, recovery lacks jurisdiction. The article also notes that rejection of declared export description and value must follow the prescribed valuation procedure, and a mere distinction between "dry coconut" and "copra" is insufficient unless legally established. On that basis, consequential denial of drawback, confiscation, and penalties would not be sustainable. Case-Laws Customs Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785413