https://www.taxtmi.com/caselaws?id=97051 The case involved a dispute over duty drawback claimed on FOB value discrepancy and allegations of over-invoicing for duty drawback purposes. The appellant's pricing strategy was scrutinized, leading to a penalty imposition based on perceived discrepancies. However, the judgment favored the appellant, highlighting inconsistencies in the market survey and supporting evidence provided by the appellant. The court found the rejection of the declared price unjustified, leading to the reversal of the penalty imposition and providing relief to the appellants. en-us Thu, 09 Nov 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97051 The case involved a dispute over duty drawback claimed on FOB value discrepancy and allegations of over-invoicing for duty drawback purposes. The appellant's pricing strategy was scrutinized, leading to a penalty imposition based on perceived discrepancies. However, the judgment favored the appellant, highlighting inconsistencies in the market survey and supporting evidence provided by the appellant. The court found the rejection of the declared price unjustified, leading to the reversal of the penalty imposition and providing relief to the appellants. Case-Laws Customs Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97051