https://www.taxtmi.com/forum/issue?id=110277 There is no absolute cap on declared export value for entitlement to DBK if the transaction is genuine, but Customs may investigate and require supporting data; proven over invoicing can lead to restriction of drawback by reference to contemporaneous export values. Provisional assessment may be applied when valuation is doubtful, with final assessment and release of DBK only after the Department is satisfied. Export assessable value should not substantially diverge from domestic price without evidence justifying a higher export price. en-us Sat, 30 Apr 2016 13:01:02 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110277 There is no absolute cap on declared export value for entitlement to DBK if the transaction is genuine, but Customs may investigate and require supporting data; proven over invoicing can lead to restriction of drawback by reference to contemporaneous export values. Provisional assessment may be applied when valuation is doubtful, with final assessment and release of DBK only after the Department is satisfied. Export assessable value should not substantially diverge from domestic price without evidence justifying a higher export price. Discussion-Forum Customs Sat, 30 Apr 2016 13:01:02 +0530 https://www.taxtmi.com/forum/issue?id=110277