https://www.taxtmi.com/caselaws?id=786826 After export, the value declared in a shipping bill cannot be re-determined in drawback recovery proceedings under Rule 16 or Rule 16A; such proceedings are limited to recovery, so drawback could not be recovered by altering the declared value on the basis of disputed remittances. Goods already exported are outside section 113 of the Customs Act, so confiscation under that provision and the consequential penalty under section 114 could not stand. Penalty under section 114AA also failed because the material did not sufficiently prove a knowingly false or incorrect declaration or document. The impugned order was set aside. en-us Tue, 23 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786826 After export, the value declared in a shipping bill cannot be re-determined in drawback recovery proceedings under Rule 16 or Rule 16A; such proceedings are limited to recovery, so drawback could not be recovered by altering the declared value on the basis of disputed remittances. Goods already exported are outside section 113 of the Customs Act, so confiscation under that provision and the consequential penalty under section 114 could not stand. Penalty under section 114AA also failed because the material did not sufficiently prove a knowingly false or incorrect declaration or document. The impugned order was set aside. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786826