Question

An exporter ships containers filled with low-value gravel and scrap metal, but declares the cargo on customs forms and commercial invoices as "Precision Industrial Microprocessors" valued at ₹25 Crore. The exporter then negotiates the export documents with the bank to claim immediate post-shipment credit. While this transaction involves false invoicing, how is this fraud strictly categorized under Trade Finance Fraud guidelines?

A Over-invoicing under Trade-Based Money Laundering (TBML)
B Fictitious Exports
C Duplicate Invoice Financing
D Circular Trading
E Accommodation Bill Financing
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