CESTAT Sets Aside DEPB Denial for Assessed Shipping Bills

CESTAT Rules on Reopening Assessed Shipping Bills

The CESTAT has held that once shipping bills are assessed and Let Export Orders have been issued, customs authorities cannot revisit these assessments without following due statutory remedies.

This ruling underscores the principle that assessed documents are final and hence cannot be arbitrarily altered post-export. The authority’s failure to adhere to correct processes led to the improper denial of duty exemption benefits under the DEPB scheme.

This decision is crucial for legal practitioners working in customs and trade matters, reinforcing the need for customs officials to respect the finality of declarations made during the export process and the implications for duty benefits.