https://www.taxtmi.com/caselaws?id=787291 Customs authorities may verify export declarations but cannot cancel Let Export Orders or deny DEPB benefits while valid DEPB scrips issued by the licensing authority remain unmodified; determination, modification or cancellation of DEPB entitlement is within the licensing authority's domain and suspected irregularities should be referred to that authority. Reassessment powers under the self-assessment regime permit verification of live consignments and declared assessments but do not authorise reopening or reassessing goods after export once shipping bills were assessed and Let Export Orders issued. Commissioner-led suo motu cancellation without proper revisionary procedure exceeded authority. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787291 Customs authorities may verify export declarations but cannot cancel Let Export Orders or deny DEPB benefits while valid DEPB scrips issued by the licensing authority remain unmodified; determination, modification or cancellation of DEPB entitlement is within the licensing authority's domain and suspected irregularities should be referred to that authority. Reassessment powers under the self-assessment regime permit verification of live consignments and declared assessments but do not authorise reopening or reassessing goods after export once shipping bills were assessed and Let Export Orders issued. Commissioner-led suo motu cancellation without proper revisionary procedure exceeded authority. Case-Laws Customs Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787291