₹34 Cr Export Confiscation Set Aside: CESTAT Cites Mandatory Section 138B Compliance

BEN Vs Commissioner of Customs (CESTAT Delhi) The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal examined an appeal challenging confiscation of export goods and imposition of penalties arising from alleged diversion of consignments covered by 62 Shipping Bills. The case stemmed from an investigation initiated on the allegation that exports declared to Armenia and Bulgaria under the Focus Market Scheme were diverted to Jebel Ali, UAE, a non-notified destination, after Let Export Orders were issued. A show cause notice dated 08.11.2017 was adjudicated by the Additional Com...