Drawback recovery proceeding under rule 16/16A cannot be used to modify value in Shipping Bills

Simran Exports Vs Commissioner of Customs (Export) (CESTAT Delhi) CESTAT Delhi held that proceedings to recover the drawback under Rules 16/16A of the Drawback Rules are in the nature of execution proceedings hence they cannot be used to modify the value in the Shipping Bills. Facts- The appellant is an exporter. It had exported garments of declared FOB value of Rs. 1,06,84,417/- on 24.10.2009 and claimed drawback as applicable and was also granted drawback accordingly. Thereafter, the Directorate General of Revenue Intelligence initiated investigation and concluded that the goods were over in...