https://www.taxtmi.com/caselaws?id=207541 Export consignments may lose drawback entitlement and attract penalties where independent evidence shows material misdeclaration in description, quality and value, including diversion of containers, fictitious consignees, paper firms, bank trails and corroborated statements. The text also explains that a review appeal seeking redemption fine requires a valid statutory review authorisation reflecting a definite collective decision; where the authorising members take conflicting views, the review mechanism is not properly invoked. The operative effect is denial of drawback on fraudulent exports and rejection of review action unsupported by a lawful authorisation. en-us Thu, 16 Oct 2008 00:00:00 +0530 Fri, 16 Dec 2011 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207541 Export consignments may lose drawback entitlement and attract penalties where independent evidence shows material misdeclaration in description, quality and value, including diversion of containers, fictitious consignees, paper firms, bank trails and corroborated statements. The text also explains that a review appeal seeking redemption fine requires a valid statutory review authorisation reflecting a definite collective decision; where the authorising members take conflicting views, the review mechanism is not properly invoked. The operative effect is denial of drawback on fraudulent exports and rejection of review action unsupported by a lawful authorisation. Case-Laws Customs Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207541