Deliberate overvaluation to obtain export benefits may be...

Deliberate overvaluation to obtain export benefits may be examined without redetermining assessable value. The valuation-based exclusion from High Court appellate jurisdiction applies only where value has a direct and proximate relationship with assessment. Customs may examine whether third-party remittances are sale proceeds of the relevant exports for drawback purposes without a prior foreign-exchange determination. Cross-examination requirements depend on the role of statements, independent evidence and resulting prejudice. A civil decree between an exporter and its bank does not itself determine Customs' independent statutory rights over export benefits. Recovery of fraudulently obtained duty credit scrips requires proof of the relevant statutory ingredients, not separate proceedings against every subsequent user. Penalties require written notice of proposed grounds, access to relied-upon documents, an opportunity to respond and a reasonable hearing.