Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.

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....Drawback recovery from an exporter whose goods were shipped under another entity's IEC requires evidence that the exporter actually received the drawback; ICES ordinarily credits the IEC holder's bank account. Recovery is an execution proceeding, but interest liability arises only upon proof of payment to that exporter. Goods already taken outside India are exported goods, not export goods liable to confiscation under section 113, so consequential section 114 penalties fail. Export through another person's IEC may breach foreign trade law, but section 114AA penalties require evidence of knowing or intentional use of materially false customs declarations or documents. The Tribunal set aside recovery and penalties, allowing the appeals with consequential relief.....