TMI Blog2006 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... of Dubai are their regular buyers, to whom the exports are made. 1.2. Between 25-8-2000 and 4-2-2002 they exported 127 consignments in usual course of business under claim for drawback based on all industry drawback rates. Price was the sole consideration for these exports and was declared as FOB value on the shipping bills as per the sale invoices, samples were taken. Inquiries made including the verification of the procurement invoices for the raw-material from woolen mills of having supplied them fabrics from which such garments were fabricated at their factory in Kolkata on imported machines. They are also specially to be selling some part of similar garments and the showroom prices for these garments range from Rs. 270/- to 460/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai Customs would entitle them to a drawback of only Rs. 11,75,133.00. This was done by the Investigating officer, as it appears from the show cause notice, by extrapolating the declared value for the six consignments to Dubai Customs to all exports made to M/s. Adam Eid Trader, Dubai, during the years 2000-2001 and 2001-2002. 2.2 The notice also alleged that while the unit price declared for each variety of garments was at USA Dollars 48, USD 104 and USD 80 for girls frock, boys' jeans. The PMV of these goods were found to be only USD 10, USD 22 and USD 17 respectively. 2.3 It was also found by the investigators and alleged in the notice that Shri Ajay Khemka of the exporting firm had signed both versions of the invoices i.e. the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 76 of the Customs Act, 1962 is not attracted as per the declared FOB values. 3.2 The applicant have taken a specific plea before the adjudicator that besides the exports made to M/s. Adam Eid Trading Agency, Dubai exports at prices similar to the prices for impugned exports have been effected on same goods to other buyers during the material period for example M/s. Galaxy Star Trading and Alloy International Agency of Dubai, this material fact has not been disputed or found to be incorrect by the ld. Commissioner. The exports made to exporters under claim of drawback are not impugned by the Revenue. It has been demonstrated before us from the photocopies of the invoices that the prices for M/s. Adam Eid Trading and other buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed by Shri Ajay Khemka, the said invoices were never produced in any proceedings before any Customs authorities in India. The said invoices therefore cannot be relied upon for proceedings under the Indian Customs Act. The cognizance if any, on these invoices has to be taken by Dubai Customs officers. The appellant have shown us documents to indicate that Dubai Customs also were not misled by the said invoices and have not accepted the alleged lower values. They have raised the values and duty demands on differential have been discharged by the importer at Dubai. The tendency of the Department to accept whatever declaration is made to a foreign Customs Department and thereafter make out a case under the Indian Customs Act on the assumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermit the recovery of the drawback sanctioned the orders of the Commissioner of refixing the drawback and order the recovery thereof can be upheld. 5. Once the FOB value is found to be correct and the PMV is more than the drawback claim and the bar of Section 76 is not applicable there is no cause to uphold the confiscation liability of the goods already exported and has arrived at by the Commissioner under Section 113(i) of the Customs Act, 1962. 6. Once the liability to confiscation is not being upheld there is no cause to uphold the penalty under Section 114(iii) of the Customs Act, 1962 on the Appellant exporter firm as ordered by the Commissioner. 7. In view of the above findings herein above, we find no reason to sustain t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
