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2019 (1) TMI 621 - AT - CustomsFraudulent availment of Duty Drawback - overvaluation of export goods - demand based on photocopy of the Bill of Entry/invoice in the importing country - Held that:- There is no dispute that the appellant has received payment in freely convertible foreign currency against all six shipments. This fact has been recorded in the show cause notice and also in the impugned order. It is also seen that there is no confessional statements or corroborative evidence to establish the allegation of overvaluation. There is no dispute over the fact that the goods were cleared by the Indian Customs after the proper examination of the goods, as per the prescribed norms. The only document on which the Revenue has placed reliance is the photocopy of the invoice presented by one of the overseas buyer M/s Saeed Al Mutorshi Ltd., wherein the value of the imported goods has been declared extremely low i.e. about ₹ 10/- per readymade garment - It is settled legal position that mere photocopy of the invoice received from overseas buyer/ importer is not sufficient to uphold that there is mis-declaration in value by the Indian seller/ Indian exporter - In the present case, there is no corroborative evidence to suggest the overvaluation of the export goods. There is no corroborative evidence to establish the allegation of overvaluation, whereas there is overwhelming evidence produced by the appellant in support of the fact that the value declared in the shipping documents by them is correct and/or plausible - appeal allowed - decided in favor of appellant.
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