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2016 (11) TMI 300 - AT - CustomsValuation - export of goods - disagreement between the declared rate on final commercial invoice and the shipping bills - unit rate declared in the final commercial invoice is USD 166 PDMT CIF for Fe content 63.00%, basis against declared unit rate of USD 173 PDMT CFR for Fe content 62.00%, basis in the shipping bills, as per the original contract - whether the order of adjudicating authority of finalisation of subject shipping bill by adopting initially declared unit price of USD 173 against finally invoiced rate of USD 166 justified? - Held that: - the grounds raised by the department have been taken cognizance of by the Commissioner (Appeals) and the order passed by him is well reasoned. When the department accepts the BRC, as well as the final invoice of the exporter and has no doubt or dispute that amount other than what was reflected in final invoice was not received by the latter, the BRC has to be given credibility and reliance. This being so we do not find any infirmity in the impugned order - appeal dismissed - decided against department.
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