https://www.taxtmi.com/highlights?id=105922 Deliberate overvaluation to obtain export benefits may be examined without redetermining assessable value. The valuation-based exclusion from High Court appellate jurisdiction applies only where value has a direct and proximate relationship with assessment. Customs may examine whether third-party remittances are sale proceeds of the relevant exports for drawback purposes without a prior foreign-exchange determination. Cross-examination requirements depend on the role of statements, independent evidence and resulting prejudice. A civil decree between an exporter and its bank does not itself determine Customs' independent statutory rights over export benefits. Recovery of fraudulently obtained duty credit scrips requires proof of the relevant..... en-us Sat, 07 Nov 2026 11:13:10 +0530 Sat, 07 Nov 2026 11:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105922 Deliberate overvaluation to obtain export benefits may be examined without redetermining assessable value. The valuation-based exclusion from High Court appellate jurisdiction applies only where value has a direct and proximate relationship with assessment. Customs may examine whether third-party remittances are sale proceeds of the relevant exports for drawback purposes without a prior foreign-exchange determination. Cross-examination requirements depend on the role of statements, independent evidence and resulting prejudice. A civil decree between an exporter and its bank does not itself determine Customs' independent statutory rights over export benefits. Recovery of fraudulently obtained duty credit scrips requires proof of the relevant..... Highlights Customs Sat, 07 Nov 2026 11:13:10 +0530 https://www.taxtmi.com/highlights?id=105922