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2013 (8) TMI 654 - AT - CustomsExcess duty drawback – allegation of overvaluation - claim of DEPB and Draw back - Confiscation of goods u/s 113 – Redemption fine u/s 125(1) – Held that:- Assesse would be eligible for the duty drawback - The version of accountant as to sale of fabric to the assesse transportation to the destination of assesse and payment by account payee cheque of the sales consideration of fabric remained un-discarded. Valuation of trousers - It was not possible to doubt manufacturing of the Trouser – It was stated by the said deponent that they use superior quality of raw material in manufacture of export material failed to be discredited by Revenue. Even his version that final destination of export as Dubai appearing in ARE-1 return remained in fact without being impeached by Revenue. Further the market enquiry was not done with any manufacturer of trouser, That was done with traders without demonstrating whether they have at any time dealt with the goods of the appellant and whether they had any experience as manufacturer. - Decided in favor of assesse.
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