https://www.taxtmi.com/caselaws?id=3246 The Tribunal set aside the Commissioner of Customs (Exports)'s order, allowing the appeals and rejecting the redetermination of values. The Tribunal found lack of evidence for over-invoicing and hawala transactions, verifying the declared PMV and confirming remittances matched export invoices. Penalties imposed were overturned due to coerced statements and insufficient evidence. The Tribunal dismissed confiscation orders and disallowed duty drawback recovery, emphasizing fair verification of declared values and lack of substantiating evidence for departmental claims. en-us Wed, 29 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3246 The Tribunal set aside the Commissioner of Customs (Exports)'s order, allowing the appeals and rejecting the redetermination of values. The Tribunal found lack of evidence for over-invoicing and hawala transactions, verifying the declared PMV and confirming remittances matched export invoices. Penalties imposed were overturned due to coerced statements and insufficient evidence. The Tribunal dismissed confiscation orders and disallowed duty drawback recovery, emphasizing fair verification of declared values and lack of substantiating evidence for departmental claims. Case-Laws Customs Wed, 29 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3246