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2011 (4) TMI 1 - SC - CustomsDuty drawback - goods had been over-valued with the intention of claiming undue draw-back amounts - instead of first determining the value of the goods on the basis of contemporaneous exports of identical goods, the Revenue erroneously resorted to a market enquiry - contemporaneous exports of identical goods was not available, the procedure laid down in Rules 5 to 8 of the 1988 Rules was required to be followed and market enquiry could be conducted only as a last resort - in the absence of any other independent evidence relating to market enquiry, there was no other corroborating evidence to support the allegation of inflation in FOB value - the matter is remitted back to the adjudicating authority for fresh consideration in accordance with law
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