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2016 (11) TMI 1201 - AT - CustomsValuation - mis-declaration of the description of export goods as well as the value thereof - DEPB benefit - duty drawback - Held that: - Entire contention of Revenue is substantiated from the adjudication record itself and also from the market enquiry conducted in respect of the goods attempted to be exported. Appellant failed to discard allegation of Revenue without any cogent evidence - In view of the concurrent findings by the authorities below and evasive practice adopted by the appellant misdeclaring value of export to claim higher DEPB, there is no scope at all to grant relief to appellant - appeal dismissed.
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