https://www.taxtmi.com/article/detailed?id=16902 Benefit under the Advance Authorisation scheme cannot be denied merely because supporting manufacturers were not named at the time of use, where the omission is a curable procedural lapse later regularised by the competent authority. A discrepancy between declared and actual weight of exported jewellery, without mala fide intent or unlawful gain, is only a clerical error and does not establish mens rea for confiscation or penalty. Gold seized before expiry of the export-obligation period and linked to manufacture of export goods under the Advance Authorisation cannot be treated as unauthorised import. en-us Sat, 11 Jul 2026 10:32:12 +0530 Sat, 11 Jul 2026 10:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16902 Benefit under the Advance Authorisation scheme cannot be denied merely because supporting manufacturers were not named at the time of use, where the omission is a curable procedural lapse later regularised by the competent authority. A discrepancy between declared and actual weight of exported jewellery, without mala fide intent or unlawful gain, is only a clerical error and does not establish mens rea for confiscation or penalty. Gold seized before expiry of the export-obligation period and linked to manufacture of export goods under the Advance Authorisation cannot be treated as unauthorised import. Articles Customs - Import - Export - SEZ Sat, 11 Jul 2026 10:32:12 +0530 https://www.taxtmi.com/article/detailed?id=16902