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TMI Blog2022 (1) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... total value of export consignment and there is no allegation that they have received payment through Hawala from the buyer and from the overseas, in that circumstance, how the value of export consignment be rejected. Shri Anil Kumar Soni, chartered engineer estimated the value of goods of ₹ 55,00,000/- and the value was not accepted by the competent authority and the competent authority again referred the matter to another chartered engineer, who gave the report that the value of goods is ₹ 43,00,000/- and the competent authority is not satisfied with the report and referred the matter to another chartered engineer, who opined that estimated value of export goods is ₹ 38 lakhs. There is no huge difference amongst the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20-25 years old and opined that the value of the goods was estimated as ₹ 55 lakh but the said value was not accepted by the competent authority,another report was sought from Shri Rajesh John, Chartered Engineer on 10.6.2020, who opined that both machines were old and used but reconditioned. He also determined the estimated value of export consignment is between ₹ 43-45 lakhs. The competent authority was not satisfied with the report submitted by Shri Rajesh John, chartered Engineer and obtained another report of Shri Atul Gupta dated 15.10.2020, who opined that these machines are old and used but reconditioned and refurbished and value of export consignment is between ₹ 35-38 lakhs. On the basis of these reports of chart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, in that circumstance, the value adopted by the adjudicating authority is to be rejected. 4. On the other hand, ld.AR submits that the report given by Shri Atul Gupta is detailed one and the adjudicating authority has rightly accepted the report and valueof export goods, which are old and used which are declared by the appellant. Therefore, the appeal filed by the appellant is to be rejected. 5. Heard the parties and considered the submissions. 6. On-going through the show cause notice, we find that although in the show cause notice, the description of exported machine is old and used and there is no allegation in the show cause in respect of description of goods. Therefore, the argument of ld.AR is not sustainable. Only issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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