Failure to Assess Export Value Accuracy Before Redetermination Leads to Dispute Over Duty Drawback Claims in 13 Shipping Bills.

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....Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. - AT....