https://www.taxtmi.com/caselaws?id=303906 The Calcutta HC admitted the appeal for hearing on substantial questions of law concerning whether invoices submitted before Dubai Customs and the disparity between present market value and declared value can evidence inflated declarations made to fraudulently claim duty drawback. The court did not decide the admissibility or probative value of the invoices, nor whether the market-value gap proves fraud; those merits were expressly left for determination at the hearing. Maintainability of the appeal was also kept open and reserved for decision at the hearing after admission. en-us Wed, 20 Feb 2008 00:00:00 +0530 Wed, 24 Aug 2022 14:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303906 The Calcutta HC admitted the appeal for hearing on substantial questions of law concerning whether invoices submitted before Dubai Customs and the disparity between present market value and declared value can evidence inflated declarations made to fraudulently claim duty drawback. The court did not decide the admissibility or probative value of the invoices, nor whether the market-value gap proves fraud; those merits were expressly left for determination at the hearing. Maintainability of the appeal was also kept open and reserved for decision at the hearing after admission. Case-Laws Customs Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303906