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2020 (4) TMI 606 - AT - CustomsOvervaluation of export goods - consignments of cotton printed and dyed fabrics - rejection to declared value - substantial evidences to show overvaluation of goods or not - HELD THAT:- The evidence produced by the appellant was not considered favourably on the sole ground that the same cannot be produced at the time of personal hearing of the matter. The Bank Realization Certificate submitted by the appellant proves the fact that the goods were exported and foreign currency to that extent was realized through the approved banking channel. Thus, under such circumstances and in view of the specific fact that the department has not produced any tangible evidence to show overvaluation of the goods, the adjudged demands confirmed on the appellant cannot be sustained. Appeal allowed - decided in favor of appellant.
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