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TMI Blog2018 (5) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... bhan The appeal is filed against the Order-in-Original No. 34/2004 dated 20.10.2004. The appellants filed three shipping bills under the claim for DEPB credit, declaring export of 100% Poly and Poly fabric. The goods were examined by the Customs Authorities, when it was noticed that the goods were of very low quality and the declared value of US Dollar 1.25 and 1.15 was unusually high. Samp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the price of similar goods were opined to be 10 per meter. After recording the statements of the concerned persons of the exporter and completion of investigations, show-cause notice was issued to the appellant and after the process of adjudication, the impugned order came to be passed in which the adjudicating authority ordered that appellant had mis-declared the total value of the export co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Market enquiries conducted with other exporters of similar fabrics (ii) The opinion of Textile Committee. During the course of adjudication as well as in the appeal filed before us, such market enquiries, as a basis for determining over valuation, has been assailed. The appellant has further raised grievance that the basis for such market enquiry was not made available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the foreign importer has remitted the proceeds of the export goods in full. It is further seen that the consignments covered by the three shipping bills were already allowed for export by Customs authorities and hence the goods are no longer available to the adjudicating authority for confiscation. 5. In view of the above discussions, we set aside the impugned order and allow the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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