https://www.taxtmi.com/caselaws?id=54362 Allegations of over-invoicing and bogus supporting documents do not by themselves sustain confiscation of export goods or penalty unless there is proof that the goods were not exported or were otherwise liable under the customs law. On DEPB benefits, Customs cannot unilaterally reverse, restrict, or re-determine eligibility or credit quantum, as that function rests with the competent DGFT authority. If factual material suggests a change is warranted, Customs must report the matter to DGFT for appropriate action. The impugned order was set aside on both confiscation-penalty and DEPB-credit issues. en-us Fri, 24 Jun 2005 00:00:00 +0530 Tue, 30 Apr 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54362 Allegations of over-invoicing and bogus supporting documents do not by themselves sustain confiscation of export goods or penalty unless there is proof that the goods were not exported or were otherwise liable under the customs law. On DEPB benefits, Customs cannot unilaterally reverse, restrict, or re-determine eligibility or credit quantum, as that function rests with the competent DGFT authority. If factual material suggests a change is warranted, Customs must report the matter to DGFT for appropriate action. The impugned order was set aside on both confiscation-penalty and DEPB-credit issues. Case-Laws Customs Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54362