9911796707
TMI Blog2008 (4) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - Adjudication of allegation of overvaluation and misdeclaration of quantity of a consignment presented for export to Srilanka by M/s. Trustworth Enterprises, Chennai (TEC) under Shipping Bill No. 1823 dated 14-2-2001 was concluded by the Commissioner of Customs, Tuticorin finding that the exporter had overvalued the goods, Stainless Steel utensils and cutlery exorbitantly and declared excess quantity. TEC was penalized and a fine was imposed to redeem the goods vide order No. 15/01 dated 20-3-2001. The buyer was M/s. Maliko Enterprises, Singapore and consignee a party in Srilanka. Sixteen of such consignments previously exported had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In the grounds of appeal raised before us and reiterated by the appellant's counsel, it is submitted that the Commissioner of Customs has no jurisdiction to modify the DEPB credit allowed by the DGFT. DEPB credit could not be demanded under Section 28 of the Customs Act as the Section provided for demand of duty or refund/drawback sanctioned and found due to the Government. There was no basis to revise the export value declared by them in the shipping bills. They had procured SS utensils locally and the bills for purchase were produced before the adjudicating authority in support of the declared price. If the Commissioner was not convinced he could have arranged to verify the prices from the local suppliers. The value and weight of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the appellants. We find that the Commissioner of Customs is not competent to curtail the DEPB credit allowed by the DGFT. Export value of consignments assessed and cleared for export cannot be revised much after export of the consignments contrary to official records such as shipping bills. There is no evidence to find that the exports had been overvalued. Photocopies of documents of uncertain origin cannot be relied on in adjudication proceedings. These documents are not authenticated by any responsible person of reliable authority. Therefore the order relying solely on these documents as evidence deserves to be quashed. 5. The exporter received sale proceeds as per the declarations in the Shipping Bills through banking channels ..... X X X X Extracts X X X X X X X X Extracts X X X X
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