9911796707
TMI Blog2024 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... uality goods or not - HELD THAT:- To ascertain the value of goods, the Revenue has done market survey in the presence of the representative of the appellant and in the market survey, it was found that the export goods are over valued and the appellant has accepted the same. The learned authorized representative of the Revenue not agreed upon that transportation charges and profit margin cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 quality and overvalued to claim undue export benefits, therefore, examination of goods were conducted and a market enquiry was also conducted in the presence of authorized representative of the appellant and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 town and no export took place and appellant has not taken any benefits on the goods. He further submitted if the market value determined as per market survey is taken on record, thereafter transportation c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Revenue has done market survey in the presence of the representative of the appellant and in the market survey, it was found that the export goods are over valued and the appellant has accepted the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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