Customs Appeal Succeeds: Export Instrument Validity Challenges Authority's Jurisdiction and Penalties Under Sections 28AAA, 114AA

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....CESTAT allowed the appeal, setting aside the Principal Commissioner's order dated 09.03.2022. The tribunal held that the customs authority lacked jurisdiction to invoke section 28AAA without DGFT cancellation of the export instrument. The evidence relied upon was deemed inadmissible, specifically statements under section 108 of the Customs Act. Consequently, penalties under sections 114AA and 114(iii) were quashed, and goods confiscation was reversed. The decision emphasized that the exporter's liability cannot be established without conclusive proof of destination or document verification by relevant authorities.....