https://www.taxtmi.com/caselaws?id=788951 Exports under DFIA and Advance Authorisation schemes could not be denied benefit merely because the ISO certificate or in-house test reports were alleged to be forged. Customs-drawn test reports were available, the required technical characteristics were disclosed, and there was no finding that the exported goods failed applicable norms or that imported raw materials were diverted. The ISO certificate was treated as a procedural facilitation document rather than a substantive eligibility condition. On that basis, the demand of customs duty, confiscation, and penalties could not be sustained, and the impugned orders were set aside. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788951 Exports under DFIA and Advance Authorisation schemes could not be denied benefit merely because the ISO certificate or in-house test reports were alleged to be forged. Customs-drawn test reports were available, the required technical characteristics were disclosed, and there was no finding that the exported goods failed applicable norms or that imported raw materials were diverted. The ISO certificate was treated as a procedural facilitation document rather than a substantive eligibility condition. On that basis, the demand of customs duty, confiscation, and penalties could not be sustained, and the impugned orders were set aside. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788951