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TMI Blog2017 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... veracity. Held that: - it emerges that appellant had not initially been given a copy of the CIU report and they had to obtain the same on 09.10.2006 after they made RTI application. Appellant also draws attention to further discrepancies in the CIU report stating that the description of the goods have been given as "sarees, blouses, skirts etc.", whereas the goods exported were "100% Polyester Fabric" - a doubt or suspicion on the correctness or otherwise of the import or export transaction will require to be supported by evidence and not on half baked information or reports, assumptions and presumptions. It is also well settled cardinal rule of law that if any documents are relied upon to allege an infraction or act or omission on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant had misdeclared the value by over-invoicing in order to get higher ineligible Duty Entitlement Pass Book (DEPB) benefit in contravention of Section 14 (1), Section 50 of the Customs Act and the provision of the Foreign Trade Policy 2004-2009 relating to DEPB scheme. The samples were therefore sent to Textile Committee, Tiruppur for verification of composition of the fabrics as to whether they were made of 100% Polyester or otherwise. The test results certified that samples were of 100% polyester as declared. The Customs Intelligence Unit, Coimbatore ascertained Present Market Value (PMV) of the samples pertaining to 13 shipping bills. Based on the Present Market Values (PMV) on the basis of CIU report, the total assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant cannot be worse off by filing the appeal in as much as the initial penalty passed by the Deputy Commissioner of Customs was only ₹ 17.50 lakhs, and in the remanded proceedings the appellant cannot be put to prejudice without putting the appellant on notice. (ii) Even at the stage of the original adjudication proceedings, the CIUs PMV enquiry report was not furnished and the same had to be obtained under RTI route only. a. Re-verification of the values sought for but not done as recorded by the Deputy Commissioner of Customs himself in the order. b. The shipping bills were filed on 20.7.2005 and examined on the same day but market enquiry was done only on 23.8.2005 beyond the time limit of 30 days fixed as per Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment and ratio of the Hon ble Supreme Court in the case of CC Mumbai Vs Vishal Exports Overseas Ltd. as reported in 2007 (209) ELT 331 (SC) and in the case of Guru Nanak Exports Vs CC New Delhi - 2007 (215) ELT 277 (Tri.-Del.) (iv) In light of the above declared values are liable to be accepted, in the absence of any provision in the Customs Valuation Rules for fixation of value of goods meant for export on the basis of market enquiry conducted by CIU. Perusal of the market enquiry conducted, obtained by the appellants under RTI would reveal that the same appears to be a mere manuscript of the concerned officers with description of goods as sarees, blouses, skirts etc., whereas the goods exported were 100% 'polyester fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person from whom the report was taken and the third report indicates only the address without identity of the person. Appellant contends that, in case they had advance knowledge of the CIU report, they would have sought for cross-examination of the persons with whom the market enquiry was done. Appellant also contends that lower authority has ignored invoices of the suppliers submitted by them, the bank realization statements which indicate that the entire export proceeds with respect to the shipping bills have been realized in full. 7. Indubitably, the Customs department is entrusted with the onerous task of guarding the country's economic boundaries. In that exercise, the customs authorities are keeping continuous watch on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other contentions and grievances of the appellant in just three paragraphs, namely, paras 24 to 26 of the impugned order. We are unable to find any reasoned and in-depth analysis of the contentions of the appellant nor is there any adequate discussion and reasoning while upholding the allegations against the appellant. 8. Viewed in this light, the impugned order indeed suffers from lack of application, non-cognizance of submissions made by the appellant and peremptory dismissal of such contentions without any detailed reasoning. We are also unable to fathom how in de novo adjudication, the adjudicating authority has summarily increased the penalty under Section 114 ibid from ₹ 17.50 lakhs imposed in the first round of adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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