https://www.taxtmi.com/caselaws?id=793861 Once export assessment is completed and the Let Export Order is issued, customs cannot reopen the assessment of goods already exported by rejecting the declared transaction value, altering the shipping bill description, or re-determining value under the Export Valuation Rules. Goods that have left India cannot be subjected to confiscation under the export confiscation provisions. On that same footing, denial of DEPB benefits and recovery of duty through DEPB scrips were not sustainable, because the incentive scheme is tied to FOB value and customs could not disturb it through post-export value reworking. Penalties under sections 114A and 114AA also could not survive once the duty demand and alleged false declaration basis failed. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793861 Once export assessment is completed and the Let Export Order is issued, customs cannot reopen the assessment of goods already exported by rejecting the declared transaction value, altering the shipping bill description, or re-determining value under the Export Valuation Rules. Goods that have left India cannot be subjected to confiscation under the export confiscation provisions. On that same footing, denial of DEPB benefits and recovery of duty through DEPB scrips were not sustainable, because the incentive scheme is tied to FOB value and customs could not disturb it through post-export value reworking. Penalties under sections 114A and 114AA also could not survive once the duty demand and alleged false declaration basis failed. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793861