There are no pieces of evidence showing the UPA government procuring Indian-made shoes from Israel at a much higher price.
According to ABP news, the Defence Ministry source denied the claim saying that they procure two types of shoes from other countries that are not manufactured in India. It further said there was no discussion on procurement of shoes, and the Minister had not intervened in the matter.
On searching, we found that there is one Israeli company called Noga-Einat Shoe Industries Ltd., which has been collaborating with India (Kanpur) to make shoes for the Indian Army. The company was in the process of setting up a manufacturing unit in India, and it aimed to equip the Indian Army with the most advanced shoes. But there are no reports showing that this company actually imported shoes from Israel for the Indian Military.
There are no credible reports confirming the allegation of Indian-made military shoes being imported from Israel. Further, this issue has not been acknowledged officially by the Indian government. Hence, we can say that the allegations are baseless.