https://www.taxtmi.com/highlights?id=98281 ISO certification was only a procedural relaxation for waiver of departmental sampling, not an independent condition for DFIA or Advance Authorisation benefits. Where export samples were drawn by the department, test reports were available, export obligation was fulfilled, and there was no allegation or finding of diversion of imported inputs, the Tribunal held that non-compliance with the ISO requirement could not defeat substantive export benefits or support a presumption of SION mismatch. The duty demand and interest were therefore unsustainable, and confiscation, penalties, and invocation of the extended period were set aside for want of evidence of diversion, misdeclaration, or personal involvement. en-us Wed, 01 Apr 2026 07:51:09 +0530 Wed, 01 Apr 2026 07:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98281 ISO certification was only a procedural relaxation for waiver of departmental sampling, not an independent condition for DFIA or Advance Authorisation benefits. Where export samples were drawn by the department, test reports were available, export obligation was fulfilled, and there was no allegation or finding of diversion of imported inputs, the Tribunal held that non-compliance with the ISO requirement could not defeat substantive export benefits or support a presumption of SION mismatch. The duty demand and interest were therefore unsustainable, and confiscation, penalties, and invocation of the extended period were set aside for want of evidence of diversion, misdeclaration, or personal involvement. Highlights Customs Wed, 01 Apr 2026 07:51:09 +0530 https://www.taxtmi.com/highlights?id=98281