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TMI Blog2016 (12) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... neer is merely on the basis of eye-estimation and who had not conducted any analysis with regard to raw material used in manufacture of readymade garments and quality and quantity of readymade garments. The mechanical engineer can examine the machinery, but not the readymade garments. Therefore, the learned Commissioner (Appeals) has rightly rejected the value adopted by the Chartered Engineer. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined. On examination, the quantity and description of the goods were found as declared but the value of export goods was opined to be on higher side. The representative samples were drawn and market enquiries were conducted to ascertain the fair market value of the goods. In addition to that, Shri R.K. Agarwal, Chartered Engineer was also asked to value the goods. The Revenue relying on the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us. 2. The learned Counsel for the respondent took preliminary objections : (a) the review order as well as the authorisation is undated and, therefore, appeal deserves dismissal ; (b) there is no ground of appeal and no manifestation of review committee is available on record, therefore, appeal deserves dismissal ; and (c) it is a case of payment of drawback and second appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) has rightly rejected the value adopted by the Revenue on the basis of the report of Chartered Engineer. 4. On the other hand, learned AR heavily relied on the opinion of Chartered Engineer and submit that Chartered Engineer is an expert who can value anything. 5. Heard the parties considered the submissions. 6. As the learned Counsel for the respondent raises variou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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