https://www.taxtmi.com/caselaws?id=203537 The Tribunal upheld the Commissioner's findings on mis-declaration of quantity and value, determination of export value and DEPB credit, and penalty imposition. It set aside the recovery of excess DEPB credit, ruling Customs lacked jurisdiction for such recovery. Appeals by Revenue and exporter were mostly rejected, except for the recovery of DEPB credit. en-us Mon, 29 Nov 2010 00:00:00 +0530 Mon, 30 May 2011 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203537 The Tribunal upheld the Commissioner's findings on mis-declaration of quantity and value, determination of export value and DEPB credit, and penalty imposition. It set aside the recovery of excess DEPB credit, ruling Customs lacked jurisdiction for such recovery. Appeals by Revenue and exporter were mostly rejected, except for the recovery of DEPB credit. Case-Laws Customs Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203537