Overvaluation of export goods - claim of duty drawback - When ...
Case Laws Customs
April 12, 2017
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
View Source