2008 (6) TMI 509

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..... r : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the impugned order, whereby Commissioner (Appeals) dropped the proceeding initiated by show cause dated 28th November 2003. 2. The respondents made export of ready made garments under the draw back claim. The goods were examined and thereafter were allowed to export. Subsequently, the goods were recalled an .....

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..... n revealed that the same have been over-valued. Therefore, the impugned order is not sustainable. 3. The contention of respondent is that before the adjudicating authority, the respondent asked for cross-examination of Shri Jitender Kumar Gupta, proprietor of M/s Mansi and other Customs officials. In spite of issue of notice and opportunities granted by the adjudicating authority, Mr. Gupta neve .....

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..... statement of exporter made before the Customs Authorities was retracted. 4. We find that in this case, revenue is relying upon the market enquiry conducted from Shri Jitender Kumar Gupta proprietor of M/s Mansi and Mr. Gupta in his statement gave his opinion regarding the value of the samples obtained from the consignments in question. The opinion was obtained in the absence of the respondent. .....

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