Export Overvaluation Scam: Appellants Used Fraudulent Documents to Claim Duty Drawbacks, Deceiving Customs with Malafide Intent.

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....Overvaluation of export goods - claim of duty drawback - When Customs was made to believe on the basis of fraudulent documents and defrauded, ulterior motive and deliberate intention of the appellants came out. Their premeditated design and malafide to cause evasion is proved. - AT....