e sale contract is on f.o.b., f.a.s. etc. basis provided the amount of freight has been included in the invoice and the billExport realisable value may be more than what was originally declared to/accepted by the CustomsIF documents are being negotiated by a person other than the exporter who has signed GR/PP/SDF/SOFTEX Form , comply with Regulation 12 of Export RegulationsSometimes, contracts may