Delhi HC says Export Overvaluation Allegations Do Not Bar High Court Appeals under Section 130

The Delhi High Court held that Customs appeals under Section 130 remain maintainable where alleged export overvaluation is examined as evidence of misdeclaration and wrongful availment of drawback or export incentives, rather than for redetermining the assessable value of goods. The Court also recognised Customs' authority to examine whether third-party remittances have a genuine nexus with the exported goods for purposes of Section 75. It set aside CESTAT's common order and restored the Order-in-Original, subject to the separate protection granted to one noticeeagainst penalty for breach of Section 124.