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TMI Blog2018 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Valuation Committee, there is no other evidence to show over-valuation of the cargo. Even the status of the Valuation Committee does not stand disclosed i.e., as to who were the members of the said Committee, how they arrived at the value?; what was the basis of the findings? and what was the technical and expert qualification of the said members? - impugned orders are not sustainable - rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee for fixing the value of the same. As per the opinion of the Valuation Committee, the value of the goods were ₹ 42/- per piece. 3. The statements of the learned counsel for the appellants was also recorded wherein he admitted that the scarfs were of the export quality and the value declared by them was on the higher side. Statement of the authorized representative was also record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant also drawn our attention to the allegation made in the show-cause notice, which is exclusively on the basis of a report of Valuation Committee of the Department. He submits that there is virtually no evidence on record to show the over-valuation. However, the status of such Valuation Committee along with the expertise of the members does not stand disclosed by the revenue and as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed i.e., as to who were the members of the said Committee, how they arrived at the value?; what was the basis of the findings? and what was the technical and expert qualification of the said members?. As such, we are of the view that the impugned orders are not sustainable. 9. Inasmuch as, the challenge is only to redemption fine and penalty, we while upholding other part of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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