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2016 (9) TMI 1408 - AT - CustomsDEPB credit - export of cotton knitted T-shirts round neck - enhancemnet of declared FOB - Held that: - it is not disputed that the goods which were exported are cotton T-shirts knitted round neck. It is also not disputed that the said T-shirts were of good quality and the declared quantity was also found to be correct - the adjudicating authority was correct in accepting the declared FOB value as correct. The First Appellate Authority has not considered the issue in a proper perspective and in a routine manner, set aside the impugned order - appeal allowed.
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