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TMI Blog2018 (4) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... arments and drew samples from the consignments and forwarded the same to the assessing group for verification of D.V., who further forwarded the same to SIIB for necessary investigation. Provisional export of the shipment was allowed. Subsequently, investigation was conducted and the statement of authorized representative of the appellant was recorded wherein he disclosed the names of the suppliers who delivered the readymade garments to the appellant. He also submitted the invoices issued by the said suppliers. Summons were issued to the suppliers wherein some of them like M/s Fancy Fair have admitted to having supplied the goods to the appellant and others like M/s Shivam Apparels, M/s. Dolfin & M/s. Kin-Kini Garments did not respond to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962. In addition, the drawback restrictions were also made, restricting the claim to market value. Hence, the present appeal. 4. On going through the impugned order of the Commissioner, we note that the entire case of the Revenue is based upon the result of two market enquiries. We note that the readymade garments were Baba Suits, Boys trousers, Boys Tshirt- knitted etc. The first market enquiry conducted by the Revenue was from a number of small stores selling more or less the said goods. The market survey specifically says that "identical readymade garments were not available in the said shops, some what similar goods are available". We observe here that the value of the clothing depends upon the number of factors including the qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of export cannot be rejected on the basis of market enquiry or on the flimsy ground. In any case, we note that the appellant had admittedly received the entire remittance of the export proceeding by way of BRCs. If that be so, the Revenue's case that there was overvaluation of the goods does not stand. The appellant having been able to sell the goods even at higher value to their foreign buyer and having realized the entire consideration for the export consignments, is entitled to the drawback, admissible to him under the law. 4.2 In view of the foregoing discussion, we find no justifiable reason to uphold the impugned order. Accordingly, the same is set aside and the appeal is allowed with consequential relief of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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