Case Law Details
Case Name : M/s New Era Trading Pvt Ltd Vs The Commissioner of Customs Export (Delhi High Court)
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All High Courts Delhi High Court
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New Era Trading Pvt Ltd Vs The Commissioner of Customs Export (Delhi High court)
From a reading of the SCN, it appears that the petitioner had filed 203 shipping bills declaring FOB value of Rs.102,25,88,997/- for purported export to Azerbaijan, Kazakhstan, Sudan and Ethiopia under SFMS. All these shipping bills were to be verified by the Department by cross-checking with the other concerned Departments/Officers. Similarly, during the course of investigation, TR-I/TR-II copies of the shipping bills were to be verified. As the port of discharge and the country of destination were found manually...
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