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2015 (2) TMI 376 - AT - CustomsEntitlement of entitled for DEPB benefit at declared export price - export of Man Made Filament Yarn with or without embroidery and made ups - overvaluation - Held that:- Commissioner (Appeals) has passed the order totally unaware of the facts and figures involved in the case as pointed out by the Revenue. His finding that there was no significant difference between the maximum market price of ₹ 80 per yard and export price of ₹ 102 per yard was based on the imaginary figures as the actual figures involved in the present matter are market price of ₹ 20-22 per metre and FOB value of ₹ 132 per metre. The FOB value was discovered by the Revenue through market enquiry. It is also observed that the Commissioner (Appeals) has passed the order based on the wrong facts and figures. Obviously when he was unmindful of the correct facts and figures, he could not appreciate the context of applicability of judgement quoted by the Revenue and the respondents/exporters. As consequence, it would be inappropriate for us as final fact finding authority to base our decision on Order-in-Appeal which does not take into account the facts involved, the extant of law, value of exported goods, administrative guidelines on the issue of applicability of judgement quoted by both sides. - Matter remanded back - Decided in favour of Revenue.
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