https://www.taxtmi.com/caselaws?id=120378 The appellant's claim for drawback under Section 75 of the Customs Act was rejected, and a personal penalty was imposed for mis-declaration of goods. The dispute over the description of exported goods was resolved in favor of the appellant, as minor variations did not affect acceptance by the buyer. The Tribunal disagreed with the authorities' calculation of market value, setting aside the order. Despite delays in remittance from the foreign buyer, the Tribunal found the payments genuine, emphasizing the lack of concrete evidence to deny the drawback claim. en-us Tue, 19 Dec 2006 00:00:00 +0530 Wed, 18 Jul 2012 18:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120378 The appellant's claim for drawback under Section 75 of the Customs Act was rejected, and a personal penalty was imposed for mis-declaration of goods. The dispute over the description of exported goods was resolved in favor of the appellant, as minor variations did not affect acceptance by the buyer. The Tribunal disagreed with the authorities' calculation of market value, setting aside the order. Despite delays in remittance from the foreign buyer, the Tribunal found the payments genuine, emphasizing the lack of concrete evidence to deny the drawback claim. Case-Laws Customs Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120378