https://www.taxtmi.com/caselaws?id=461424 CESTAT Kolkata dismissed revenue's appeal regarding overvaluation of export consignments to Bangladesh for higher DEPB scheme benefits. The Commissioner had conducted joint market verification with exporter participation and determined declared values were genuine, rejecting DRI's separate market enquiries conducted without exporter involvement. The tribunal held that evidence must be tested for authenticity with affected party participation. Irregularities in destination country documentation do not constitute misdeclaration of value under Indian Customs Act, as such matters fall under Bangladesh authorities' jurisdiction. Commissioner's approach in rejecting DRI verification was upheld. en-us Fri, 29 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 20:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461424 CESTAT Kolkata dismissed revenue's appeal regarding overvaluation of export consignments to Bangladesh for higher DEPB scheme benefits. The Commissioner had conducted joint market verification with exporter participation and determined declared values were genuine, rejecting DRI's separate market enquiries conducted without exporter involvement. The tribunal held that evidence must be tested for authenticity with affected party participation. Irregularities in destination country documentation do not constitute misdeclaration of value under Indian Customs Act, as such matters fall under Bangladesh authorities' jurisdiction. Commissioner's approach in rejecting DRI verification was upheld. Case-Laws Customs Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461424