2017 (11) TMI 2060

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..... o U.S.A. for availing drawback, by mis-declaration? - HELD THAT:- It is held that no valuation of the goods proposed to be exported have been done as a result of the purported inspection. Thus, the allegation of overvaluation is without any basis. Thus, the show cause notice is held to be not maintainable as it does not disclose the gist of allegation, the appellants were required to meet. Accordi .....

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..... -. Further fact is that the said Shipping Bill was presented at ICD-Dadri along with checklist, exporters invoice, packing list. As the FOB value was more than Rs. 10/- lakhs, the Shipping Bill was appraised by AC (Export) and query raised by him due to the high prices of the goods. As per the direction of the AC (Export), the goods were inspected in presence of CHA's representative and it was .....

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