TMI Blog2001 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C.N.B. Nair, Member (T)]. The appellant is an exporter of readymade garments. They filed six shipping bills all dated 31-12-1998 for export of 4339 pieces of assorted ladies readymade gartments. Export value of the goods was declared at around Rs. 19 lacs. The goods in question are eligible to drawback at 18%. Examination of the goods gave rise to suspicion that the goods had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rket price ascertained had no basis at all. It is also their grievance that their case has been taken for investigation contrary to the guidelines issued by the Department of Revenue under its Circular No. 74/2000, dated 7th September, 2000. It has been pointed out that the circular had specifically directed that market enquiry should be ordered only in such cases where prima facie the restriction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /L Ladies Dress was Rs. 423/- per piece i.e. a difference of only over 11%. Market value ascertained is Rs. 375/-. In no case the export value is found to be alarmingly high. On a perusal of the case records, we find that the market enquiries were conducted from two firms. Report of H.K. Exports (India) dated 19-4-1999 as available at page 35 indicated present market value of each item in my opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld only be taken as, at best, letters given to oblige the customs authorities, with no intent to stand by those opinions. They have no credibility and cannot constitute acceptable evidence in adjudication proceedings. 6. A perusal of the circular dated 7th September, 2000 of the Department of Revenue makes it clear that enquiries by the customs authorities in regard to export value should be lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, the impugned order cannot be sustained at all. Accordingly, we set it aside in its entirety with consequential relief to the appellants. We also make it clear that the appellants export prices shall be accepted and full drawback as permissibale at the declared export prices should be made available to them, without restricting it to the market prices determined through enquiry. 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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