https://www.taxtmi.com/caselaws?id=797664 Drawback recovery, including interest, requires evidence that the sanctioned amount was actually credited to the relevant IEC holder's bank account; where no shipping bill used that IEC, recovery cannot be sustained. Penalties for export-related confiscation require an act or omission rendering goods liable to confiscation while they remain export goods; garments already removed from India cannot be treated as confiscable export goods for that purpose. Penalties for false declarations also require proof that the person knowingly or intentionally made, signed, used, or caused use of a materially false customs document. In the absence of such evidence, the drawback recovery and penalties fail. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797664 Drawback recovery, including interest, requires evidence that the sanctioned amount was actually credited to the relevant IEC holder's bank account; where no shipping bill used that IEC, recovery cannot be sustained. Penalties for export-related confiscation require an act or omission rendering goods liable to confiscation while they remain export goods; garments already removed from India cannot be treated as confiscable export goods for that purpose. Penalties for false declarations also require proof that the person knowingly or intentionally made, signed, used, or caused use of a materially false customs document. In the absence of such evidence, the drawback recovery and penalties fail. Case-Laws Customs Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797664