The common modus operandi followed in 12 cases involved filing of forged documents and shipping bills by the claimants. Interestingly, the examination reports by the customs officers on the shipping bills were also forged. In one case, the modus operandi involved making fraudulent entries in the customs computer system, including examination report, by using computer passwords allocated to customs officers, to avail the drawback.

Adjudication proceedings have been completed in at least one case and demand for recovery of drawback amount of Rs 49.60 crore for bogus exports from Mumbai air cargo complex has been made. Recovery process is now underway, according to the finance ministry.