Duty Drawback Claim – Export Valuation – Initial burden to establish that value mentioned by exporter is incorrect lies on the Revenue

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...