TMI Blog2017 (8) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... y was not the sole evidence used by Revenue in the adjudication to find mis-declaration of value of export and reduced the value of over-valued goods declared to Customs. Department found from market that the goods meant for exports were available in market at very low prices. That established overvaluation of exportable goods to secure undue benefit by appellant - Futile exercise was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri C.J. Mathew, Technical Member Shri Ashok Kumar Singh, Advocate, for Appellant Shri Ahibaran, Addl. Commissioner (AR), for Respondent ORDER Per: D.N. Panda Appellant submits that there was no overvaluation of the export of garments exported from India to Dubai. When value of the goods exported was ascertained by Revenue from market that should have been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records. 4.1 Market enquiry was not the sole evidence used by Revenue in the adjudication to find mis-declaration of value of export and reduced the value of over-valued goods declared to Customs. Department found from market that the goods meant for exports were available in market at very low prices. That established overvaluation of exportable goods to secure undue benefit by appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence were led to prove that there was no mis-declaration of the value of the goods exported. 5. In view of the above findings, test purchase report exposed to appellants could not be rebutted. The costing data proved overvaluation of the export goods. Total value of the goods declared as ₹ 29,38,320/- was reduced to ₹ 8,85,500/-. Law is well settled that if mis-declaration is found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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