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Smuggling in India Report 2024-25 78

5.02% 1.12%
10.78%
5.02%
5.02%
Evasion of Anti-Dumping
Duty/Countervailing Duty
2%
10.22% Evasion of IGST
FTA Fraud

Misdeclaration/Misclassification
0.20%
Misuse of End Use Notification

6.51% %
Misuse of EOU/EPZ/SEZ Scheme

49.81
49.81% Undervaluation
Other Frauds

Figure 1: Type-wise distribution (% of no. of import fraud cases)

i. Undervaluation

Undervaluation of imported goods remains a persistent challenge. It occurs
through various means, including the submission of falsified valuation documents,
fake/manipulated invoices, and remittance of differential payments through
unauthorised channels, non-inclusion of allied cost components in assessable
value, and non-disclosure of related party transactions.

20 19
18
16
14
14
12
10
8
6 5
4 3 3
2 2 2
2 1 1 1 1 1
0

Figure 2: Undervaluation trend by country of export (No. of cases)

final fill 160 v28 with bleed.pdf 121 12/19/2025 3:28:01 PM