Home Case Index All Cases Customs Customs + AT Customs - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1140 - CESTAT CHANDIGARHValuation of export goods - confectionary spare parts - rejection of declared value - redetermination of value for the purpose of claiming export benefit - old and used goods or not - Hawala transactions or not - HELD THAT:- Although in the show cause notice, the description of exported machine is old and used and there is no allegation in the show cause in respect of description of goods. Therefore, the argument of ld.AR is not sustainable. Only issue is alleged in the show cause notice with regard to the value of export consignment. In the impugned order, there are no whisper about value when the appellant has received the total value of export consignment and there is no allegation that they have received payment through Hawala from the buyer and from the overseas, in that circumstance, how the value of export consignment be rejected. Shri Anil Kumar Soni, chartered engineer estimated the value of goods of ₹ 55,00,000/- and the value was not accepted by the competent authority and the competent authority again referred the matter to another chartered engineer, who gave the report that the value of goods is ₹ 43,00,000/- and the competent authority is not satisfied with the report and referred the matter to another chartered engineer, who opined that estimated value of export goods is ₹ 38 lakhs. There is no huge difference amongst the three values supplied by the 3 different chartered engineers. On this ground alone, the value arrived by the chartered engineer is to be rejected - No other evidence has been brought on record by the Revenue with regard to the value of export consignment. In that circumstance, the value of export consignment cannot be rejected. Appeal allowed - decided in favor of appellant.
|