This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Duty Drawback Claim – Export Valuation – Initial burden to establish that value mentioned by exporter is incorrect lies on the Revenue
Case Law Details
- Case Name
- M/s Siddachalam Exports Private Limited Vs Commissioner of Central Excise (Supreme Court Of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Duty drawback – goods had been over-valued with the intention of claiming undue draw-back amounts – instead of first determining the value of the goods on the basis of contemporaneous exports of identical goods, the Revenue erroneously resorted to a market inquiry – contemporaneous exports of identical goods was not available, the procedure laid down in Rules 5 to 8 of the 1988 Rules was required to be followed and market inquiry could be conducted only as a last resort – in the absence of any other independent evidence relating to market inquiry, there was no other cor...
