9911796707
TMI Blog2018 (4) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... sible to him under the law. Appeal allowed - decided in favor of appellant. - C/175/09 - A/85641/2018 - Dated:- 14-3-2018 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI RAJU, TECHNICAL MEMBER Appearance: Shri T.A. Khalid, Representative for appellant Shri Chatru Singh, Asst. Commr (AR) for respondent Per: Archana Wadhwa As per the facts on record, the appellant M/s. Bard Exports filed three shipping bills dated 19.04.199 for export of readymade garments under claim of duty drawback. Along with 200 dozens of umbrella and P.P. cover of no commercial value were also sought to be exported. Revenue had doubt about the value of the readymade garments and drew samples from the consignments and forwarded the same to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 215. The invoices issued by M/s Kin-Kini Garments were found to be computer generated. All these led the Revenue to believe that the export consignment was over-valued. 3. On the above basis, proceedings were initiated against them by way of issuing show-cause notice dated 14/18.11.2003 proposing to confiscate the goods, to impose penalty and to restrict the drawback to the market value of the goods. The said show-cause notice culminated into an order passed by the Commissioner who confiscated the goods with an option to redeem the same on payment of redemption fine of ₹ 6,72,750/- and further imposed a penalty of ₹ 50,000/- under Section 114(i) of the Customs Act, 1962. In addition, the drawback restrictions were also mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t stand issued by the said supplier. The adjudicating authority has raised the same flimsy doubt about the correctness of the said invoices, even in those cases where the supplier has come forward and has admitted having supplied the goods. Such attitude of the Revenue cannot be appreciated. 4.1 The onus to prove over-valuation falls upon the Revenue and is required to be discharged by production of evidence. This was so observed by the Tribunal in the case of Akshay Exports Inds. V. Commissioner of Customs 2003 (156) ELT 268 (Tri.Kolkata). The said decision stands approved by the Hon ble Supreme Court when the appeal filed by Revenue was rejected. In the absence of positive evidence, the value of export cannot be rejected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
