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TMI Blog2014 (2) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... e DEPB to the extent of Rs. 23,21,145/-. The Revenue drew samples of the said consignment and conducted market enquiries as regards the valuation of the same. It is seen that the first report was obtained by the Revenue from M/s N. & M. Overseas (India), who vide their various reports dated 01.09.2007 gave his opinion as regards the value of the shawls in question. It was opined by him that viscos jamawar shawls ranging between Rs. 370/- to Rs. 400/-, viscos lurex shawls ranging between Rs. 205/- to Rs. 210/- and viscos bukla cut work shawls ranging between Rs. 240/- to Rs. 250/-. Inasmuch as the value declared by the appellant in respect of the various varieties of shawls was more or less in the same range, the said market enquiry was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 114 of the Customs Act. The said order is impugned before us. 4. We have heard both the sides duly represented by Shri Navneet Panwar, Ld. Advocate for the appellant and Ms. Ranjana Jha, Ld. Jt. CDR for the Revenue. Ld. Advocate appearing for the appellant has reiterated the same very grounds which were raised before the Revenue. Similarly, ld. JCDR appearing for the Revenue has read the relevant paragraphs of the order of the Commissioner wherein he has justified non following of the Board circular No. 56/2002-Cus dated 09.09.2002 and has held that the reliance on the second set of market enquiries is just and fair. Ld. JCDR has further emphasised that the appellant was given an opportunity to produce the costing data or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be correct value for the same very goods in the year 2005. Further, the Revenue has not given any sound reasons for rejection of the market enquiry conducted in 2005 itself immediately after the export of the goods. 6. We also find force in the contention of the appellant that in terms of Notification No. 56/2002-Cus dated 09.09.2002 such enquiry was required to be completed within a period of thirty days. For better appreciation we record the following: As per the existing instructions the verification of the present 5 market value through market enquiries should be specifically assigned to the Special Intelligence & Investigation Branch of the Custom House and not to the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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