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TMI Blog2018 (9) TMI 1673X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. A. Cletus, ADC (AR) for the Respondent ORDER Per Bench, The appellant is an exporter of readymade garments and the dispute in the present appeal relates to the export of readymade garments, namely, 100% Cotton Knitted Men's T.shirt at FOB value of Rs. 2,69,75,980/-. For the above export, the appellant had filed eight shipping Bills dt. 27.09.2010 and based on intelligence, the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired with regard to the valuation; it also furnished the whole set of correspondences it had with its suppliers, but the Commissioner however in the impugned order dt. 14.08.2012 has confirmed the proposal carried in his Show Cause Notice. In the impugned order, the Commissioner has mainly relied on the report of the Valuation Committee i.e. hi-powered committee which was resisted by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so submits that other than the above estimate by the hi-powered committee, there is no other independent evidence with the Revenue to say that the value declared by the assessee is incorrect for the reason of it being high. 3.4 Further, the Ld. Advocate also relies on the decision of this Bench of the Tribunal in the case of Wooden Style Plus Exports Vs. Commissioner of Customs & Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the expertise of the members does not stand disclosed by the revenue and as such, the Committee in question cannot be held to be an opinion of expert person. Further, the Committee has not given any reasons as to why the value declared by the assessee is not to be accepted. As such, he submits that the Revenue has proceeded without there being any evidence to rebut the value declared by assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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