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2018 (4) TMI 1048 - CESTAT MUMBAIDuty Drawback - overvaluation of export goods - entire case was made out on the basis of market enquiry - Held that: - Since the market enquiry report is not on record, it cannot be found out whether the goods in respect of which market enquiry was conducted is identical goods to the export goods. Therefore, in absence of any such details, it was not correct on the part of the adjudicating authority to come to a conclusion that the appellant has done the overvaluation of the export goods. The goods were not available for confiscation. In such case, neither confiscation should have been ordered nor redemption fine be imposed - penalty have to be reconsidered. Appeal allowed by way of remand.
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