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R. Kishan And Co. Versus Commissioner of Customs (Export) Nhava Sheva

2016 (331) E.L.T. 91 (Tri. - Mumbai) - Valuation of the goods for export which are "football goalkeeper gloves" - Clim of duty drawback - Held that:- value needs to be arrived based upon cost of production of manufacture or processing of export goods, charges for design and an amount towards profit. In the case in hand, the revenue authorities though being made aware of the supplier of the goods which were exported, did not bother to check with the supplier to ascertain the correct value of the .....

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number were available. In the absence of any contrary evidence, we hold that the transaction value as declared by the appellant for claiming duty drawback is the correct value. - impugned order which upholds the re-determination of the value of the goods for export is incorrect and is liable to be set aside - Decided in favour of assessee. - Appeal No. C/88977/14 - Final Order No. A/878/2015-WZB/CB - Dated:- 10-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T) For the Appellant : Ms .....

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ervalued for claiming ineligible duty drawback from the government. Further investigation was taken up and on the request of the appellant consignment was cleared for export provisionally. Lower authorities redetermined the value of export under Rule 6 of Customs Valuation (Determination of Value of Export Goods) Rules, 2007 (hereinafter referred to as Valuation Rules); lower authorities also ascertained the value of the goods based on market enquiry in the wholesale market in the presence of ap .....

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the records of the case as also the impugned order. It is submission that the appellant had declared the value of ₹ 670/- while the value was re-determined by the lower authorities as ₹ 455/- per pair of the football gloves exported. It is the submission that the appellant had produced tax invoices under which the said gloves were purchased by them and draws our attention to the same. It is also the submission that the lower authorities have not considered this crucial evidence in co .....

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ned departmental representative on the other hand would draw our attention to the findings recorded by the lower authorities. He would submit that the lower authorities have ascertained the market value as per the valuation rules and the same was also endorsed by the appellant. He would submit that the appellant now cannot deny the acceptance of the market value by producing the invoices now. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue .....

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on rules. 7. We find that the stand of the lower authorities as also the submissions of the learned departmental representative while defending the re-determination of the value of export goods, is incorrect and is liable to be rejected for more than one reason. 8. Firstly, the lower authorities have not considered the fact that the appellant had from the beginning claimed that the football goalkeeper gloves were procured by them from local vendors under tax invoices, whose names were given to t .....

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annot be discarded summarily by the lower authorities unless there is contrary evidence. For rejecting the declared value, the revenue has bring on record as to the incorrectness of declared value. In the case in hand, there is no contrary evidence except in the form of market enquiry. 9. Secondly, we find that on the market enquiry conducted by the revenue there could be at most a suspicion as to the declared value being erroneous, in that case, revenue can and surely proceed with the re-determ .....

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