9911796707
TMI Blog2000 (11) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... y, JDR, for the Respondent. [Order per : Archana Wadhwa, Member(J)]. - Vide the impugned order Commissioner of Customs (Port), Calcutta has sanctionied duty draw back claimed on FOB value of Rs. 97,92,000/- instead of Rs. 1,67,20,000/-, as claimed by the appellant and as declared by them. Apart from above, penalty of Rs. 1 lakh has been imposed upon the appellant. The charge against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods as per confirmed order from their overseas buyers against letter of credit. The goods were reported to have been procured by them from M/s. Friendship Sales Promotion Ltd. and M/s. Samrat Management (P) Ltd., Calcutta. Procurement invoices from these two local suppliers were also produced on record. However, summons issued to the said suppliers returned with the postal remarks 'not found'. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o account margin of prtfit for the exporter, the price was arrived at Rs. 120.40 per piece. 4. Based upon the above facts, it was alleged against the appellant that they inflated the unit price of the goods in order to claim excess duty draw back from the department. Accordingly a show cause notice proposing to reject their declared price of Rs. 209(CIF) per piece on the basis of procurement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - per piece. When the Revenue's own survey has shown the price of the T-Shirts differently with a wide range, it is not understood as to how the appellants' procurement price of Rs. 156/- per piece can be rejected. There is no justification for taking the average of the minimum and the maximum price of the T-Shirts. Every type of T-Shirts varies in quality with which comes the price variation. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue to the effect that such realisation of consideration by the appellants from their overseas buyers was not as per the contract or was otherwise influenced by any other consideration. As such we find that comparing of the price declared by the appellant on the basis of the average price of the minimum and maximum ascertained by the Revenue on market enquiries is hot justifiable. Accordingly w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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