2005 (8) TMI 595

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..... (T)]. Show Cause Notice was issued on the allegations that an attempt has been made to claim ineligible Drawback on consignment of Garments sought to be exported, by declaring inflated valuations on the opinion on valuation obtained from Apparell Export Promotion Council (hereinafter referred to as AEPC) as obtained and relied upon. 2. The Commissioner after considering the issues conclud .....

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..... onsidering the grounds taken by Revenue in this appeal, it is found that - (a) That the reason in rejection of the value given by AEPC as FOB Export value of the goods does not seem to be tenacious or extra legal. Valuation, always has to be arrived at by the proper officer. The opinions of AEPC could only be, always advisory. (b) The Commissioner as it appears from para 3 of the order impugne .....

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