https://www.taxtmi.com/caselaws?id=797064 Export valuation proceedings cannot sustain rejection of FOB value, denial of drawback, confiscation consequences or penalties for later shipping bills solely on an earlier investigation whose foundational findings have failed. Where no independent enquiry supports the later exports, and foreign remittances matched declared FOB value, departmental costing lacks reliable evidentiary support, and no flowback of consideration is established, the consequential adverse action is unsustainable. No pre-deposit is required on drawback that has not been disbursed to the exporter, as no amount has been received for deposit. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797064 Export valuation proceedings cannot sustain rejection of FOB value, denial of drawback, confiscation consequences or penalties for later shipping bills solely on an earlier investigation whose foundational findings have failed. Where no independent enquiry supports the later exports, and foreign remittances matched declared FOB value, departmental costing lacks reliable evidentiary support, and no flowback of consideration is established, the consequential adverse action is unsustainable. No pre-deposit is required on drawback that has not been disbursed to the exporter, as no amount has been received for deposit. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797064