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2011 (3) TMI 1446 - AT - CustomsExport from SEZ area - Over invoicing - claim of drawback or DEPB - The goods were seized by the customs officers on the ground that the same were of very poor quality, cartons used were also of very inferior quality and did not bear any packing details and numbers were written by some semi illiterate person and value when compared with quality appeared to be disproportionately higher. - held that:- at the time of initiation of transaction itself, appellants had planned to claim DEPB or drawback whichever is more beneficial to them and with that object only, the whole operation was planned. The fact that FOB value was realized does not take away or does not help the appellants to rebut the contention of the department that value was inflated by ST while supplying the garments to SCPL resulting in inflation of value by SCPL. - value was wrongly declared is correct and accordingly goods were liable to confiscation.
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