https://www.taxtmi.com/caselaws?id=87766 The appeal was dismissed, affirming the denial of the drawback claim due to discrepancies in market value and the inability to establish the exported goods' suitability for use as packing material. The court found that the appellant failed to provide evidence of a higher value for the goods and that the goods had potentially lost their character as packing material, making it challenging to prove that the market value was not less than the claimed drawback. The judgment in a previous case involving replacement goods was distinguished, emphasizing the lack of equivalence in the current scenario. en-us Mon, 12 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87766 The appeal was dismissed, affirming the denial of the drawback claim due to discrepancies in market value and the inability to establish the exported goods' suitability for use as packing material. The court found that the appellant failed to provide evidence of a higher value for the goods and that the goods had potentially lost their character as packing material, making it challenging to prove that the market value was not less than the claimed drawback. The judgment in a previous case involving replacement goods was distinguished, emphasizing the lack of equivalence in the current scenario. Case-Laws Customs Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87766