https://www.taxtmi.com/caselaws?id=441971 The Tribunal set aside the Department's order alleging overvaluation of exported consignments under the DEPB Scheme, as the Appellants provided evidence of market prices approved by the buyer and full payments received from the importer. The Tribunal criticized the Department for not verifying purchase prices and relying solely on a report, ultimately ruling in favor of the Appellants due to the lack of concrete evidence supporting the alleged overvaluation. The Appeals filed by the Appellants were allowed with consequential relief, if any, as per law. en-us Fri, 18 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441971 The Tribunal set aside the Department's order alleging overvaluation of exported consignments under the DEPB Scheme, as the Appellants provided evidence of market prices approved by the buyer and full payments received from the importer. The Tribunal criticized the Department for not verifying purchase prices and relying solely on a report, ultimately ruling in favor of the Appellants due to the lack of concrete evidence supporting the alleged overvaluation. The Appeals filed by the Appellants were allowed with consequential relief, if any, as per law. Case-Laws Customs Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441971