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2008 (10) TMI 214 - AT - CustomsDuty Drawback – fraud – recovery of erroneous drawback - The Appellant’s plea, on the other hand, is that just on the basis of the declaration filed by the consignee before the Customs authorities of the importing country, it cannot be concluded that the Appellant have overinvoiced the goods, when no market inquiry for ascertaining the PMV of the goods was conducted and full remittance for these goods exported has been received – Held that market inquiry for ascertaining the PMV could not be conducted as neither any sample of the goods exported was available nor Appellant’s firm in spite of being repeatedly asked, produced the purchase bills for the socks and the fabrics. The price declared by the consignees before the Dubai Customs, has, therefore, to be seen in the background of the Appellant’s inability to either produce the purchase bills of the socks and fabrics used for making the garments exported – demand and penalty confirmed – fine in lieu of confiscation set aside since the goods were not available for confiscation.
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