https://www.taxtmi.com/caselaws?id=286434 The revision application filed by the Commissioner of Customs was rejected by the Government due to being time-barred. The Government upheld the Commissioner (Appeals) decision regarding the uniformity of the FOB value in the shipping bill for drawback purposes, stating that the value enhancement applied uniformly for all purposes. The Government found no legal provision allowing for different values for banking and drawback purposes, leading to the rejection of the revision application. en-us Mon, 06 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286434 The revision application filed by the Commissioner of Customs was rejected by the Government due to being time-barred. The Government upheld the Commissioner (Appeals) decision regarding the uniformity of the FOB value in the shipping bill for drawback purposes, stating that the value enhancement applied uniformly for all purposes. The Government found no legal provision allowing for different values for banking and drawback purposes, leading to the rejection of the revision application. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286434