TMI Blog2020 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... et filed by the appellants correctly covered all the aspects of the export consignment including the quantity, quality description and value etc. - confiscation set aside. Valuation of goods - HELD THAT:- The Commissioner has gone by the market inquiries which fact by itself cannot be held to be sufficient to reject the value of the exported goods. It is worth noticing that the appellant has placed on record BRC s indicating and evidencing the total realization of the exported goods. The said fact has not been disputed by the Adjudicating Authority. In this scenario, the value of the goods cannot be doubted and the declared value has to be accepted. Appeal allowed - decided in favor of appellant. - Customs Appeal No.204 of 2012, 205 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oolen carpets along with invoices and relevant packing list, in the office of the Assistant Commissioner of Customs, Inland Container Department, Bhadohi. At the time of filing shipping bill by the CHA certain discrepancies were noted by him and the appellant was accordingly informed. It appeared that due to defect in the inventory software, wrong documents were generated in respect of the carpets and as such wrong shipping bills were issued. The appellant took the corrective measure immediately and submitted the revised invoice and shipping bills along with packing list on the same very date. The said revised documents were not accepted by the Customs Authority on 12 June, 2008. Thereafter the appellant again addressed a letter dated 13 J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined at ₹ 2,39,650/- with a proposal to rejecte the balance claim of ₹ 19,44,329/-. 3. The appellant during the course of Adjudication pleaded that the entire basis of show cause notice is misplaced inasmuch as on realizing their mistake of submission of wrong documents they have themselves submitted the correct revised documents. As per the revised documents the actual export value stands declared by them along with the other particulars which fully tally with the examination done by the Revenue. PMV is in excess of 9.99% to 10% of the FOB values declared by them and as per the Board s circular, the FOB value cannot be rejected. In support they relied upon various decisions and also submitted that they have received the full ..... X X X X Extracts X X X X X X X X Extracts X X X X
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