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TMI Blog2006 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had exported the goods by mis-declaring the description, rate and value of the same. 2. We have heard Shri S.N. Kantawala, ld. Advocate appearing for the appellant and Shri Uma Shankar the ld. SDR appearing for the Revenue. 3. As per facts on record appellant filed the shipping bill dt. 10-12-99 with the Custom House Goa, for export, of 500 cartons containing 36000 pieces Ready Made Garments Men s exclusive Woven Trousers at the declared FOB value of Rs. 1,63,29,600/-. The said goods were meant for export to M/s. Kamal International Trading Dubai, under claim for drawback of Rs. 26,12,736/-. The market price of the goods was declared as Rs. 52,20,000/- at unit price of Rs. 145/-. The declaration to the effect that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, we find that in view of the fact that there was no objection by the buyer at Dubai, inevitable conclusion would be that the trousers were in accordance with the contract. In any case, we find that minor variation in the description of the case, when the same were admittedly Men s trousers will not make much of a difference - especially when consignment stands accepted by the buyer. 7. As regards, the FOB value of the export consignment, we find that the authorities have not disputed the same. In fact the dispute raised in the present proceedings related to the market value of the same. The appellant had declared PMV as Rs. 52,20,000/-. Scrutiny of their balance sheet reflects the following position. (i) Fabric 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics appearing in the same balance sheet. In a Nutshell, he has accepted the stitching charges as reflected in the balance sheet to be corrected and on the basis of the same is trying to prove the value of the fabrics as incorrect, appearing in the same balance sheet. It is well settled principle of law that any particular document, audit balance sheet in the present case has to be either accepted as a whole or to be discarded as a whole. It is not permissible to except one figure as true and correct (without any basis) and to falsify the other figures on the basis of the same. It is not understood as to why the value of the fabrics was not taken as correct reflection of factual position and stitching charges arrived at on the basis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lea stands rejected by the adjudicating authority on the ground that there is no estoppel and the peculiar facts as emerging from record were not in the knowledge of Customs at the time of shipment of the goods. As, we have already observed that arriving at the value of the fabrics on the basis of figures in the balance sheet is not correct and there is no independent evidence on record showing the PMV declared to be less than the amount of drawback claim, we find no merits in the above reasoning of the adjudicating authority. 10. As regards the remittance from the foreign buyer it is seen that as per letter dt. 29-1-2000 from the foreign buyer, they had received the export consignment of 500 cartons contain 36000 pieces of trousers in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. The same is to the effect that where the amount of drawback has been paid but the sale proceeds of export goods have not been realized, within the time period, the drawback shall be recovered. Admittedly, the said Rule is applicable where drawback has already been paid to the exporter and has no application where the claim for drawback is still being considered. This is primarily to check a situation whereby an exporter gets drawback and also does not receive foreign remittance. 12. The Commissioner has referred to the fact that the remittance of the foreign supplier correspondent with the withdrawal by the appellant from their bank at Andheri, and as such, he has concluded that the remittance was arranged by them. However, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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