https://www.taxtmi.com/caselaws?id=240217 Fraudulent duty drawback claims were found to be supported by misdeclaration of exported goods, fictitious invoices, non-existent or benami suppliers, and corroborative documentary, banking, and circumstantial evidence. Applying the standard of preponderance of probabilities and human probabilities, the drawback claims were treated as not genuine, and denial, recovery, and penalties were upheld. On the separate gasket issue, the record was found insufficiently analysed because no complete finding had been recorded on the export of gaskets and its consequences, so that part of the matter required fresh notice and hearing through remand for re-adjudication. en-us Tue, 25 Jun 2013 00:00:00 +0530 Thu, 28 Nov 2013 11:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240217 Fraudulent duty drawback claims were found to be supported by misdeclaration of exported goods, fictitious invoices, non-existent or benami suppliers, and corroborative documentary, banking, and circumstantial evidence. Applying the standard of preponderance of probabilities and human probabilities, the drawback claims were treated as not genuine, and denial, recovery, and penalties were upheld. On the separate gasket issue, the record was found insufficiently analysed because no complete finding had been recorded on the export of gaskets and its consequences, so that part of the matter required fresh notice and hearing through remand for re-adjudication. Case-Laws Customs Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240217