TMI Blog2019 (2) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Revenue by production of positive evidences - In the present case, apart from recording the statement of the importer, there is not even an iota of evidence to reflect upon the factum of under-valuation. According to the learned Advocate, even such statement was retracted. The evidentiary value of such statement without there being any corroboration by other independent evidences has been the subject matter of various decisions of the judicial or quasi-judicial authorities and it stands held that the Revenue cannot entirely and solely rely upon the retracted statement, for upholding its view. In the absence of any evidence indicating that the value of the goods was actually on the higher side and there was excess payments to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were examined by the Customs and the value of all the fabrics was increased marginally which was accepted by the importers and goods were cleared on payment of duty on such enhanced value. 3. Thereafter the DRI undertook the investigations and recorded the statements of the representative of the importers, who accepted that the value of the goods in question was on the higher side. Based upon the recording of the said statement as also the result of the investigations, Revenue initiated proceedings against the importers as also the other persons proposing to enhance the value of the goods and to impose penalties upon them. The main enhancement was proposed in respect of Polyester Knitted Fabric from the declared value of US $ 1.60 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was declared by them as US $ 1.6 per kg. The same was enhanced by the Customs authorities and the matters came up before the Tribunal. Tribunal in the case of A.R. Fabrics Pvt.Ltd. vide its Final Order No.70096-70097/2018 dated 05.01.2018 had dealt with an identical issue where the declared value of Polyester Knitted Fabrics at US $ 1.6 per kg. was enhanced by the Customs officers to US $ 2.89 per kg.. Tribunal by observing that at the time of clearance of the goods the value was enhanced to 1.73 per kg. by the officers themselves which was accepted by the importers and goods were accordingly cleared, Customs cannot subsequently further enhance the value by doing the piecemeal assessment as it amounts to review of their own earlier order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the above referred decisions as also number of other relied upon by the learned Advocate, we would like to observe here that the allegations of under-valuation are required to be substantiated by the Revenue by production of positive evidences. In the present case apart from recording the statement of the importer, there is not even an iota of evidence to reflect upon the factum of under-valuation. According to the learned Advocate, even such statement was retracted. The evidentiary value of such statement without there being any corroboration by other independent evidences has been the subject matter of various decisions of the judicial or quasi-judicial authorities and it stands held that the Revenue cannot entirely and solely rely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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