https://www.taxtmi.com/caselaws?id=288479 Writ jurisdiction will not reappraise a customs authority's factual finding on export under-invoicing where the conclusion is supported by material and discloses no jurisdictional error, perversity, breach of natural justice, or apparent error of law. Under the amended foreign exchange regime, a declaration of export value must be true in all material particulars; where the declared value is untrue, the statutory prohibition is attracted and the Customs Act consequences follow through the deeming provision. A plea of bona fide does not displace liability once the declaration is found materially false. The challenge to the adjudication order therefore failed. en-us Wed, 08 Mar 1989 00:00:00 +0530 Wed, 10 Jun 2020 11:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288479 Writ jurisdiction will not reappraise a customs authority's factual finding on export under-invoicing where the conclusion is supported by material and discloses no jurisdictional error, perversity, breach of natural justice, or apparent error of law. Under the amended foreign exchange regime, a declaration of export value must be true in all material particulars; where the declared value is untrue, the statutory prohibition is attracted and the Customs Act consequences follow through the deeming provision. A plea of bona fide does not displace liability once the declaration is found materially false. The challenge to the adjudication order therefore failed. Case-Laws Customs Wed, 08 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288479