https://www.taxtmi.com/caselaws?id=50490 The appellate tribunal allowed the appeal, setting aside the Department's decision to deny drawback, confiscate the shirts, and impose penalties. The tribunal emphasized the need to calculate drawback based on the correct value of the exported goods and accepted the declared value as sufficient, especially in the absence of proven undervaluation. The Commissioner's subjective valuation was deemed unjustified, and the tribunal stressed the significance of using the declared value for calculating the appellant's entitled drawback. en-us Mon, 12 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50490 The appellate tribunal allowed the appeal, setting aside the Department's decision to deny drawback, confiscate the shirts, and impose penalties. The tribunal emphasized the need to calculate drawback based on the correct value of the exported goods and accepted the declared value as sufficient, especially in the absence of proven undervaluation. The Commissioner's subjective valuation was deemed unjustified, and the tribunal stressed the significance of using the declared value for calculating the appellant's entitled drawback. Case-Laws Customs Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50490