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2006 (10) TMI 148 - SC - CustomsWhether cheap garments were being exported by grossly misdeclaring the description and heavily over-invoicing the value under the Duty Entitlement Pass Book Scheme (DEPB Scheme)? Held that:- The Tribunal, in our opinion, should have considered the matter from another angle, namely, as to whether Respondents have violated the provisions of the Foreign Exchange Regulation or not. As regards, the finding arrived at by the Tribunal that Respondents had not over-valued the goods, inter alia, on the ground that no expert opinion regarding the value of the export goods had been adduced, the Tribunal did not advert to the materials which had been brought on records during investigation, whereupon the Commissioner relied upon. The impugned judgment cannot be sustained, which is set aside accordingly. The appeal is allowed. The matter is remitted to the Tribunal for consideration thereof afresh.
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