https://www.taxtmi.com/caselaws?id=790828 Recovery of excess drawback or non-realisation of export proceeds under Rules 16 and 16A of the 1995 Drawback Rules was held inapplicable after the 2017 Drawback Rules commenced, because Rule 20 saved only limited contingencies and the later saving provision showed a different intention. Denial of drawback on alleged fake procurement invoices was also rejected where exports had been assessed, Let Export Orders issued, and the statement of an alleged intermediary was not tested under section 138B of the Customs Act. Confiscation of already exported goods and penalties under sections 114 and 114AA failed for want of a valid confiscation basis and proof of knowing use of false documents. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790828 Recovery of excess drawback or non-realisation of export proceeds under Rules 16 and 16A of the 1995 Drawback Rules was held inapplicable after the 2017 Drawback Rules commenced, because Rule 20 saved only limited contingencies and the later saving provision showed a different intention. Denial of drawback on alleged fake procurement invoices was also rejected where exports had been assessed, Let Export Orders issued, and the statement of an alleged intermediary was not tested under section 138B of the Customs Act. Confiscation of already exported goods and penalties under sections 114 and 114AA failed for want of a valid confiscation basis and proof of knowing use of false documents. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790828