Case Law Analysis
Section 125 Customs Act | Procedural Lapse in ISO Certification Cannot Deny Duty Benefits Absent Fraud : CESTAT Bangalore
CESTAT Bangalore rules that mere delay in ISO certification compliance under DFIA/Advance Authorization schemes does not justify denial of duty benefits unless fraud or diversion is proven. The tribunal sets aside duty demands and penalties, reinforcing that procedural non-compliance alone cannot vitiate substantive export incentives.