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Tribunal Overturns Rejection of Export Value for Sub-Standard Garments; Intelligence Insufficient for Doubt.
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....Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt about the truth and accuracy of the declared transaction value and the DRI's subjective opinion and intelligence were insufficient grounds for rejection. - The declared transaction value of the appellant's export goods was wrongly rejected under Export Valuation Rules 8. The tribunal set aside the impugned order, providing consequential relief to the appellant. - AT....