https://www.taxtmi.com/caselaws?id=118662 Drawback could not be denied on an allegation of over-valuation unless the Department proved, with reliable and comparable evidence, that the exported goods had a lower market value than the drawback claimed. Market enquiries relating to different goods, and foreign customs papers, quotations, or import-side declarations that were not properly connected or authenticated, were insufficient to displace the declared FOB value. The absence of proof of off-loading in a foreign port, or of cancellation of the let export order, did not by itself defeat drawback entitlement. Realisation of sale proceeds and linkage to the FOB value supported acceptance of the export value under the Customs Act, 1962. en-us Tue, 19 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 18:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118662 Drawback could not be denied on an allegation of over-valuation unless the Department proved, with reliable and comparable evidence, that the exported goods had a lower market value than the drawback claimed. Market enquiries relating to different goods, and foreign customs papers, quotations, or import-side declarations that were not properly connected or authenticated, were insufficient to displace the declared FOB value. The absence of proof of off-loading in a foreign port, or of cancellation of the let export order, did not by itself defeat drawback entitlement. Realisation of sale proceeds and linkage to the FOB value supported acceptance of the export value under the Customs Act, 1962. Case-Laws Customs Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118662