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2016 (12) TMI 634 - CESTAT NEW DELHIDuty drawback - valuation - declared value on higher side to claim higher drawback - opinion of Chartered Engineer relied upon - Held that: - Admittedly the Mechanical Chartered Engineer is not an expert to value the readymade garments. The report of the Chartered Engineer is merely on the basis of eye-estimation and who had not conducted any analysis with regard to raw material used in manufacture of readymade garments and quality and quantity of readymade garments. The mechanical engineer can examine the machinery, but not the readymade garments. Therefore, the learned Commissioner (Appeals) has rightly rejected the value adopted by the Chartered Engineer. - appeal dismissed - decided against Revenue.
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