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2019 (2) TMI 1506 - AT - CustomsValuation of exported goods - fabric, made out of Spun yarn from MM Fibre & MM Filament yarm W/W embroidery W/W metalized yarn w 112 cm. - EPCG & DEPB Schemes - Revenue entertained a view that the goods appeared to be over-invoiced - Rule 6 of the Customs Valuation (Determination of value of Export Goods) Rules, 2007 - difference of opinion. Held that:- As there is difference of opinion, the matter is referred to Hon’ble President, to refer the matter to Third Member to determine: Whether the appeals should be allowed as held by Member (Judicial) or the same should be dismissed as held by Member (Technical)?
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