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2018 (4) TMI 489 - AT - CustomsDuty Drawback - Revenue conducted some market enquiry and on that basis entertained a view that the value of the exported goods were on the higher side - Held that: - The onus to prove over-valuation falls upon the Revenue and is required to be discharged by production of evidence - In the absence of positive evidence, the value of export cannot be rejected on the basis of market enquiry or on the flimsy ground. The appellant having been able to sell the goods even at higher value to their foreign buyer and having realized the entire consideration for the export consignments, is entitled to the drawback, admissible to him under the law. Appeal allowed - decided in favor of appellant.
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