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TMI Blog2022 (1) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... to give credence to this explanation and it does appear odd that a review procedure that should have motivated seeking of appellate remedy against the original order has, instead, chosen to articulate a perspective merely for overcoming an unfavorable outcome - The first appellate authority cannot be faulted for not having considered a remand to the original authority that would serve no purpose other than prolonging the agony of the exporter without, in any way, gratifying the benefit denial mode that the customs authorities appear to have imbued themselves as far as the present dispute is concerned. Considering the narrative of the investigation undertaken by the jurisdictional authorities and the lack thereof which rendered the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been properly declared, investigations were commenced in pursuance of which market enquiry was undertaken to enable recourse to rule 6 of Customs Valuation (Determination of Value of Export Goods) Rules, 2007. At the same time, the scope of investigation was widened to encompass earlier exports valued at ₹ 7,63,18,299.80, against one shipping bill of 4th October 2018 and eight shipping bills of 3 rd January 2019, involving drawback of ₹ 7,63,182.65 and scrip amounting to ₹19,86,366. 3. The original authority, on the finding that the quality of the goods in the intercepted consignment was not in consonance with the value and, relying upon market survey of 4th October 2010, re-determined the value as ₹ 2,18,40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that should have motivated seeking of appellate remedy against the original order has, instead, chosen to articulate a perspective merely for overcoming an unfavorable outcome. Even if there be some justification for acceptance of the proposition of the appellant, the failure to issue show cause notice and failure to place all material to the detriment of the importer before them is not rectifiable at this advanced stage of proceedings. Doubtlessly, Commissioner of Customs (Appeals) is empowered, under section 128 A of Customs Act, 1962, to issue notice of intent to place an appellant to further detriment but that is the jurisdiction to be exercised by the first appellate authority on the basis of evidence for enhancement of the detriment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the original authority that would serve no purpose other than prolonging the agony of the exporter without, in any way, gratifying the benefit denial mode that the customs authorities appear to have imbued themselves as far as the present dispute is concerned. 8. The relief sought in the appeal is that of determining the legality and propriety of the order of the first appellate authority; no other relief has been sought. Considering the narrative of the investigation undertaken by the jurisdictional authorities and the lack thereof which rendered the order of the original authority to be untenable in law, we can conclude that the impugned order is not lacking in legality and propriety. Consequently, we see no reason to interfere w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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