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TMI Blog2018 (2) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... the market enquiry of the value of goods was conducted in India whereas the goods were consigned for Dubai and the value said goods would fetch in Dubai was not enquired - since the export proceeds have been realized the declared value is found to be correct - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 11.03.2014 was issued wherein the appellant was called upon to show cause as to why value of the subject goods declared by the appellant should not be rejected and why it should not be reduced and why drawback amount should not be reduced and why the said goods should not be confiscated and penalty should not be imposed. The appellant contested the issue before the Original authority. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the said order, appellant preferred appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) did not interfere with the said Order-in-Original dated 31.12.2014. Aggrieved by the said Order-in-Appeal, appellant is before this Tribunal. 3. The appellant submitted a written submission. In the written submission appellant has submitted that the goods were found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consigned for Dubai and the value said goods would fetch in Dubai was not enquired. Further, since the export proceeds have been realized the declared value is found to be correct. Therefore, we set aside the impugned Order-in-Appeal and as a consequence related Order-in-Original dated 31.12.2014 does not exist in law. Further, were hold that the appellants are entitled for consequential relief, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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