#export obligation

CESTAT Kolkata rules that minor procedural breaches under the Advance Authorisation Scheme cannot justify confiscation of gold and jewellery unless there is intentional fraud or dishonest intent. This reinforces that administrative errors, absent mens rea, are curable and not punishable by asset seizure - a critical safeguard for exporters and jewellery traders facing rigid customs enforcement.

CESTAT Chennai rules that payment of differential duty and interest under the EPCG Scheme extinguishes liability for confiscation and penalty, provided there is no evidence of diversion or deliberate breach. The ruling clarifies that procedural lapses without mens rea do not warrant punitive action, offering relief to importers facing export obligation defaults.