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2017 (4) TMI 482 - AT - CustomsValuation - attempt to export sub-standard fabric which were claimed to be processed man-made fabric - It was alleged in the SCN that the goods were highly overvalued, that the quantity was mis-declared in the export documents and that the intent had been to claim undue credit under the DEPB scheme - invocation of section 113 (d) of CA, 1962 justified or not? - Held that: - there is ample evidence that the quantity stated to have been exported is a misrepresentation. Investigations have also revealed that ARE-1s submitted to the customs authorities were not authentic. An attempt has been made to portray the agent as the villain of the piece; this fails to impress as there is no conceivable motive for the agent to indulge in such misdemeanour when the appellant-exporter, admittedly, would derive the benefit of higher credit entitlement. The submission of the ARE-1s could well have lulled the customs authorities at load port into accepting the declarations on the shipping bills without a detailed scrutiny. We are conscious that this inference may well be of speculative nature but, in the circumstances, is not a factor that is easily disregarded - A re-determination for the purpose of establishing eligibility of export incentive does not stand on the same footing as an assessment which is a statutory pre-requisite for levy of duties. Therefore, the findings of the adjudicating authority are not in any way compromised. The appellants have not been able to furnish adequate justification for their appeal to sustain - appeal dismissed - decided against appellant.
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