M/S. SIDDACHALAM EXPORTS PRIVATE LTD. vs COMMISSIONER OF CENTRAL EXCISE DELHI-III

The Supreme Court upheld the CESTAT's decision to disallow the customs duty drawback claimed by M/s Siddachalam Exports Pvt. Ltd. under the Customs Act, 1962, specifically citing Sections 113(d) and 110. The Court found that the exporter had mis-declared the value of goods, inflating the FOB value significantly, which constituted a violation of the Act. The judgment confirmed the lower authority's findings and maintained the reduced drawback amount of `3,56,328/- as opposed to the claimed `49,75,536/-.