9911796707
TMI Blog2024 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the Department ORDER The appellant is in appeal against the impugned order for setting aside of imposition of redemption fine and penalty on them. 2. The facts of the case are that the appellant is an exporter of readymade garments, they filed shipping bills and export documents with the department on 24.08.2022. The goods were examined and it was alleged that goods are of inferior quali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices to the appellant showing tax paid and it is not disputed that invoices are not genuine. It is further submitted that it is not investigated that the supplier has paid GST on the said goods or not, but invoices showed that the supplier of goods has paid the GST. In that circumstances, it cannot be alleged that goods have been highly overvalued. Move over, the goods taken back to the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost of the goods, therefore, the act of the appellant is held liable the goods for confiscation. Accordingly, redemption fine and penalty imposed on the appellant are justified. 5. Heard the parties and perused the records. 6. In this case the main allegation against the appellant is that export goods are of inferior quality and highly over valued goods. To ascertain the value of goods, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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