https://www.taxtmi.com/caselaws?id=786770 Whether recovery under the Customs recovery provision may be initiated without prior cancellation of export scrips was resolved by applying the statutory recovery mechanism together with Board and DGFT instructions requiring cancellation of FPS/DEPB instruments before recovery. The Tribunal found no record of DGFT cancellation and distinguished authorities where scrips were fraudulent or already cancelled; accordingly the departmental demands for duty, redemption fine and imposition of personal penalties were premature and contrary to administrative instructions, and the appeals were allowed with the demands set aside for all parties. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 11:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786770 Whether recovery under the Customs recovery provision may be initiated without prior cancellation of export scrips was resolved by applying the statutory recovery mechanism together with Board and DGFT instructions requiring cancellation of FPS/DEPB instruments before recovery. The Tribunal found no record of DGFT cancellation and distinguished authorities where scrips were fraudulent or already cancelled; accordingly the departmental demands for duty, redemption fine and imposition of personal penalties were premature and contrary to administrative instructions, and the appeals were allowed with the demands set aside for all parties. Case-Laws Customs Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786770