Duty drawback fraud questions admitted for hearing; admissibility of invoices and value disparity left open

The Calcutta HC admitted the appeal for hearing on substantial questions of law concerning whether invoices submitted before Dubai Customs and the disparity between present market value and declared value can evidence inflated declarations made to fraudulently claim duty drawback. The court did not decide the admissibility or probative value of the invoices, nor whether the market-value gap proves fraud; those merits were expressly left for determination at the hearing. Maintainability of the appeal was also kept open and reserved for decision at the hearing after admission.

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Outcome: Maintainability was kept open and the appeal was directed to be heard on two substantial questions of law, with directions for preparation and service of the paper book and listing of the matter thereafter.

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