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TMI Blog2018 (2) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... used silk / cotton / viscose saree rags of cheap quality. The officers entertained a view that the said goods were being exported to claim ineligible drawback. Statements were recorded. Samples were drawn and forwarded to Assistant Chemical Examiner at Tuticorin Customs House Laboratory, who reported that the samples tested was in the form of textile made up articles (carpets). Inquiries were made locally to ascertain the market price of such goods. The Valuation Committee, Custom House, Tuticorin fixed the value of each silk carpet attempted to be exported as Rs. 300/- per piece vide their report dated 22.4.2008 and on such basis, a total value of the cargo worked out to Rs. 16,90,500/- as against the declared value of Rs. 55,20,191/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f market inquiry conducted revealed that the same was a farce inasmuch as on mere visual examination values have been fixed by the two persons belonging to M/s. Sree Silk Palace, Madurai at Rs. 300/- per piece and M/s.D.A. Silks at Rs. 200 to 250 per piece. Perusal of the said valuation / market inquiry would show that these reports are identically worded except for the value therein purportedly on the lines dictated by the officers in-charge of investigation. That these reports of market inquiry are nothing but solicited reports by the department and cannot be relied. He argued that the very basis of the show cause notice is that the goods attempted to be exported are durries . However, the show cause notice, in the last paragraph states t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods is 91.5%. In para 17 of the show cause notice, the proposal is to show cause as to why the silk carpets attempted to be exported should not be confiscated. Thus, the proposal is not to confiscate the durries but silk carpets . This implies that the goods in question can fall within the category of silk carpets. Then the allegation that goods are liable for confiscation as these are not silk carpets is without factual basis. Again, there is no proposal for invoking the provisions for redetermination of value or proposing rejection of the value declared by the appellant. The Commissioner has applied Section14 and the Valuation rules to redetermine the value of goods. The contentions of the department that there is sufficient ground f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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