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TMI Blog2023 (8) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are overvalued, samples were drawn and examined by the Valuation Committee which has re-fixed the value of the exported goods in terms of Rule 4 of Customs Valuation (Determination of value of export goods) Rules, 2007 and which has reduced the duty drawback amount to an extent of Rs.1,72,989/-. It is found that the Ld. adjudicating authority has re-determined the transaction value of the export goods on the basis of this Valuation Committee report. Though the appellant had been informed as to re-fixation of the value of the garments, the reason for reduction in the transaction value has not been communicated; a mere mention that Valuation has been done in terms of Rule 4 of Customs Valuation (Determination of value of export goods) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the transaction value of their export goods on the basis of the value fixed by the Valuation Committee which has the effect of sanction of Rs.1,72,989/- less draw back. 3. The appellant had filed seven shipping bills bearing the Nos. 6375599 dated 20.11.2011, 6375527 dated 24.11.2011, 6435812 dated 28.11.2011, 644029/6445139/6455140 dated 29.11.201 and 6459765 dated 30.11.2011 with Tuticorin Customs for export of various Wool Knitted readymade garments for Kids/Babies under claim of duty drawback of Rs.7,76,096/-. 4. However, on examination, since it appeared to the Revenue that the appellant had declared higher transaction value, samples were drawn and sent to the Valuation Committee, Custom House, Tuticorin to re-fix the transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and that too the general pricing pattern for the goods meant for export and the committee has re-fixed the transaction value taking into consideration the relevant factors like the difference in the dates of exportation of similar goods, difference in commercial levels and quantity levels, difference in composition, quality and design between the goods to be assessed and the goods with which they are being compared and difference in domestic freight and insurance charges depending on the place of exportation . Accordingly, it was held that the value arrived at by the Valuation Committee is more realistic and acceptable and fixed in terms of the aforesaid Rule 4 and the drawback sanctioned and paid to the appellant is in order and the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the value re-determined by the valuation committee is in order and is in terms of Rule 4 is not at all legally sustainable. 10. He has placed his reliance on the decision of this Hon'ble Tribunal in the case of Wooded Style Plus Exports Vs. Commissioner of Customs and Central Excise, Tiruchirpaalli reported in [2019 (370) ELT 778 (Tri. Chennai)] wherein in an identical case of over valuation of export goods based on the price fixed by Valuation Committee, was held to be not sustainable. 11. The above decision has been followed by the Tribunal in the case of Abhishek Exports India Pvt. Ltd. [2018 (9) TMI 1673] while deciding an identical issue of alleged overvaluation on the basis of price fixed by Valuation Committee and the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both sides and considered the submissions made by both the parties. 16. The only issue that has to be decided in this appeal is whether the exported goods are overvalued or not and whether the method adopted for re-fixation of the transaction value of the export goods is proper or not. 17.1 We find that the appellant have filed 7 shipping bills for export of various Wool Knitted Baby readymade garments under claim of duty drawback of Rs.7,76,096/-. Suspecting that the export goods are overvalued, samples were drawn and examined by the Valuation Committee which has re-fixed the value of the exported goods in terms of Rule 4 of Customs Valuation (Determination of value of export goods) Rules, 2007 and which has reduced the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, 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 rebutt the value declared by assessee. In such a scenario, he prays for setting aside the redemption fine and penalty. 7. The Learned Authorised Representative appearing for the Revenue reiterates the findings adopted by lower authorities. 8. On going through the facts on records, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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