Deduction of Air Freight element from f.o.b. value – regarding

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....initiated recovery proceedings in respect of certain garment exporters on the premise that they have wrongfully availed excess drawback on consignments, on the f.o.b. value including the element of air freight which otherwise merited deduction. 2. AEPC on the contrary has asserted that the contracts/LC have been on freight collect basis with the terms of shipment by sea. However, in few cases onl....