Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the mistake which the appellant had already committed i.e. of mis-declaration of the goods and overvaluing them with the sole intention of availing a higher duty drawback. The duty drawback is otherwise not available with respect to the export of old and used goods. These observations are sufficient to hold that the above observed concealm..... .....

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