https://www.taxtmi.com/highlights?id=101488 Retracted statements and an unreliable panchnama were treated as insufficient to sustain allegations of export diversion and misuse of the duty drawback scheme. The tribunal noted that the main statements were retracted at the first opportunity, the retractions were not rebutted, and the panch witnesses were not examined despite request. It also found no independent corroboration for the alleged rerouting of goods through another exporter. Repeated requests for cross-examination and proper hearing were denied or ignored, and the written reply was not considered, amounting to breach of natural justice and vitiating the adjudication. en-us Wed, 08 Jul 2026 09:08:54 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101488 Retracted statements and an unreliable panchnama were treated as insufficient to sustain allegations of export diversion and misuse of the duty drawback scheme. The tribunal noted that the main statements were retracted at the first opportunity, the retractions were not rebutted, and the panch witnesses were not examined despite request. It also found no independent corroboration for the alleged rerouting of goods through another exporter. Repeated requests for cross-examination and proper hearing were denied or ignored, and the written reply was not considered, amounting to breach of natural justice and vitiating the adjudication. Highlights Customs Wed, 08 Jul 2026 09:08:54 +0530 https://www.taxtmi.com/highlights?id=101488