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Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

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

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