IGCR Compliance Dispute

This ruling is a strong reaffirmation that procedural compliance under IGCR Rules operates within a controlled administrative framework involving customs officers, and failures, if any, must be properly attributed. 

The Tribunal rejects a demand built purely on quantitative mismatch assumptions, emphasizing that clearance by customs authorities presumes procedural satisfaction unless proven otherwise. 

The decision also implicitly limits the scope of extended limitation under Section 28(4) in the absence of demonstrable suppression.