Customs - Merely because there had been a delay in the realization of export proceeds the Department s conclusion that the entire transaction was a sham one had no basis and had to be rejected totally - DEPB credit claimed 22 of the FOB value by the assesse was rightly entitled - Tri

Customs - Merely because there had been a delay in the realization of export proceeds the Department s conclusion that the entire transaction was a sham one had no basis and had to be rejected totally - DEPB credit claimed 22 of the FOB value by the assesse was rightly entitled - Tri....................